https://www.taxtmi.com/circulars?id=6522 Steel tubular poles, made by forming and welding HR coil sections into joined tubular sections that lack a uniform cross section and are further fabricated into identifiable articles for transmission systems, do not qualify as "other tubes and pipes." Applying the Explanatory Notes, such tubular poles are complete or incomplete material structures or parts thereof that generally remain in position once installed, and are therefore classifiable under the residuary heading for structures and parts, specifically sub-heading 7308.90 of the Central Excise Tariff Act, 1985. en-us Fri, 20 Jul 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6522 Steel tubular poles, made by forming and welding HR coil sections into joined tubular sections that lack a uniform cross section and are further fabricated into identifiable articles for transmission systems, do not qualify as "other tubes and pipes." Applying the Explanatory Notes, such tubular poles are complete or incomplete material structures or parts thereof that generally remain in position once installed, and are therefore classifiable under the residuary heading for structures and parts, specifically sub-heading 7308.90 of the Central Excise Tariff Act, 1985. Circulars Central Excise Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6522