Exemption applicability to galvanised pipes and tubes affirmed; benefit extends where initial product was made from hot-rolled coils. The exemption under Notification No. 202/88-C.E. applies to galvanised iron and steel pipes and tubes made from hot-rolled coils because these products are first converted from specified HR coil inputs and remain pipes and tubes after galvanisation; galvanisation does not produce a different commodity. Heading 7306.90 does not distinguish galvanised and non-galvanised tubes and pipes, so benefit cannot be denied, pending assessments should be finalised accordingly and field formations and trade informed.