https://www.taxtmi.com/circulars?id=6531 The exemption under Notification No. 202/88-C.E. applies to galvanised iron and steel pipes and tubes made from hot-rolled coils because these products are first converted from specified HR coil inputs and remain pipes and tubes after galvanisation; galvanisation does not produce a different commodity. Heading 7306.90 does not distinguish galvanised and non-galvanised tubes and pipes, so benefit cannot be denied, pending assessments should be finalised accordingly and field formations and trade informed. en-us Wed, 11 Jul 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6531 The exemption under Notification No. 202/88-C.E. applies to galvanised iron and steel pipes and tubes made from hot-rolled coils because these products are first converted from specified HR coil inputs and remain pipes and tubes after galvanisation; galvanisation does not produce a different commodity. Heading 7306.90 does not distinguish galvanised and non-galvanised tubes and pipes, so benefit cannot be denied, pending assessments should be finalised accordingly and field formations and trade informed. Circulars Central Excise Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6531