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of <h1>Steel Tubular Poles Classified Under Sub-Heading 7308.90 for Excise Tariff; Not 7306.90 Due to Non-Uniform Profile.</h1> The circular addresses the classification of Steel Tubular Poles, commercially known as Transmission Poles, under the Central Excise Tariff Act, 1985. After reviewing the manufacturing process and characteristics of these poles, it was determined that they should not be classified under sub-heading 7306.90 as they do not have a uniform cross-section or hollow profile. The North Zone Tariff Conference concluded that these poles fall under sub-heading 7308.90, as they are part of structures like transmission or telephone line systems. The Board concurs with this recommendation, and all pending assessments should be finalized accordingly. Field formations and trade entities are to be informed.
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