https://www.taxtmi.com/circulars?id=6703 Transmission line tower hardwares and accessories used in high-voltage lines are not machinery or electrical apparatus and therefore do not fall under Chapter 85; nor are they parts of metal structures within heading 73.08 because they are not used in assembly of metal structural elements as defined. These items must be classified according to their constituent material as articles under the appropriate metal chapters. en-us Wed, 05 Jul 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6703 Transmission line tower hardwares and accessories used in high-voltage lines are not machinery or electrical apparatus and therefore do not fall under Chapter 85; nor are they parts of metal structures within heading 73.08 because they are not used in assembly of metal structural elements as defined. These items must be classified according to their constituent material as articles under the appropriate metal chapters. Circulars Central Excise Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6703