https://www.taxtmi.com/caselaws?id=78414 Steel tubular poles used as telephone poles were analysed for classification between Heading 73.08 as structures and Heading 73.06 as tubes and pipes. The text notes that earlier Board circular guidance treating such goods as structures was later rescinded, and subsequent circulars and cited judicial decisions supported classification as tubes and pipes because the goods did not lose their essential character merely by being used as poles. On that basis, the claimed total waiver of pre-deposit in the classification dispute was declined, with partial waiver granted only after a directed deposit. en-us Mon, 05 Apr 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78414 Steel tubular poles used as telephone poles were analysed for classification between Heading 73.08 as structures and Heading 73.06 as tubes and pipes. The text notes that earlier Board circular guidance treating such goods as structures was later rescinded, and subsequent circulars and cited judicial decisions supported classification as tubes and pipes because the goods did not lose their essential character merely by being used as poles. On that basis, the claimed total waiver of pre-deposit in the classification dispute was declined, with partial waiver granted only after a directed deposit. Case-Laws Central Excise Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78414