https://www.taxtmi.com/caselaws?id=82284 Steel tubular poles that retain the essential character of hollow tubes and pipes are classifiable under Tariff Sub-heading 7306.90, not under Tariff Sub-heading 7308.90 for structures or parts of structures. Welding, swaging and joining during manufacture, or incidental loading capacity and specification-based production, do not by themselves convert tubular goods into structurals. Classification must follow the specific description applicable to the goods, and an entry for structures cannot be used where the goods are not shown to be prepared for use as structures. The earlier Supreme Court reasoning on iron and steel poles was followed. en-us Fri, 04 Dec 1992 00:00:00 +0530 Mon, 04 Jul 2011 11:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82284 Steel tubular poles that retain the essential character of hollow tubes and pipes are classifiable under Tariff Sub-heading 7306.90, not under Tariff Sub-heading 7308.90 for structures or parts of structures. Welding, swaging and joining during manufacture, or incidental loading capacity and specification-based production, do not by themselves convert tubular goods into structurals. Classification must follow the specific description applicable to the goods, and an entry for structures cannot be used where the goods are not shown to be prepared for use as structures. The earlier Supreme Court reasoning on iron and steel poles was followed. Case-Laws Central Excise Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82284