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<h1>Excise Duty Applies to Transmission Line Tower Parts: Structures Not Considered Immovable Goods Under Sub-heading 7308.90.</h1> The circular addresses the excisability of structures and parts used in the fabrication of transmission line towers. It references a discussion from a conference held in November 1987, where it was clarified that items such as duty-paid sheets, angles, channels, beams, and plates, processed for constructing columns and trusses, are not immovable goods. These items fall under sub-heading 7308.90 and are subject to excise duty. The guidelines established in a previous case with a contractor for Bhandra Steel Plant should be applied universally, and all pending assessments should be finalized accordingly. Trade interests are to be informed of these guidelines.