https://www.taxtmi.com/caselaws?id=208379 Taper steel tubes manufactured for use as telephone poles were treated as tubes, pipes and hollow profiles of iron or steel under heading 7306.90, because use as poles for supporting telephonic wires did not convert them into structures or parts of structures under heading 7308.90. Earlier Tribunal orders, departmental circulars and a prior non-speaking Supreme Court dismissal did not displace the settled classification position, as the dismissal was not a decision on merits. The classification was therefore resolved in favour of the revenue and the demand was sustained. en-us Thu, 07 Apr 2011 00:00:00 +0530 Tue, 11 Jun 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208379 Taper steel tubes manufactured for use as telephone poles were treated as tubes, pipes and hollow profiles of iron or steel under heading 7306.90, because use as poles for supporting telephonic wires did not convert them into structures or parts of structures under heading 7308.90. Earlier Tribunal orders, departmental circulars and a prior non-speaking Supreme Court dismissal did not displace the settled classification position, as the dismissal was not a decision on merits. The classification was therefore resolved in favour of the revenue and the demand was sustained. Case-Laws Central Excise Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208379