https://www.taxtmi.com/caselaws?id=42814 Transmission and lighting poles made from iron and steel pipes or tubes remained classifiable under the specific tariff entry for pipes and tubes because their essential commercial identity was unchanged by processing into stepped or swaged poles. Their use in electric transmission and the trade description as "poles" did not justify resort to the residuary entry, which applies only when goods cannot reasonably fit a specific heading. Consistent departmental assessment and exemption practice under the specific entry were treated as relevant contemporaneous exposition supporting that construction. en-us Thu, 22 Nov 1990 00:00:00 +0530 Sat, 25 Oct 2025 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42814 Transmission and lighting poles made from iron and steel pipes or tubes remained classifiable under the specific tariff entry for pipes and tubes because their essential commercial identity was unchanged by processing into stepped or swaged poles. Their use in electric transmission and the trade description as "poles" did not justify resort to the residuary entry, which applies only when goods cannot reasonably fit a specific heading. Consistent departmental assessment and exemption practice under the specific entry were treated as relevant contemporaneous exposition supporting that construction. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42814