https://www.taxtmi.com/caselaws?id=50245 Steel tubular poles with a definite design and use as transmission poles are treated as other articles of iron or steel, not as mere tubes or pipes under Heading 7306.90, and not under Heading 7326.90. On that classification, the goods fall under Heading 7308.90 of the Central Excise Tariff. Because Heading 7308 is specified in Notification No. 197/87-C.E. and the goods were intended for use in a Central Government department, the notification conditions were satisfied and exemption applied. The duty demand and penalties were therefore unsustainable. en-us Fri, 28 Apr 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50245 Steel tubular poles with a definite design and use as transmission poles are treated as other articles of iron or steel, not as mere tubes or pipes under Heading 7306.90, and not under Heading 7326.90. On that classification, the goods fall under Heading 7308.90 of the Central Excise Tariff. Because Heading 7308 is specified in Notification No. 197/87-C.E. and the goods were intended for use in a Central Government department, the notification conditions were satisfied and exemption applied. The duty demand and penalties were therefore unsustainable. Case-Laws Central Excise Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50245