https://www.taxtmi.com/caselaws?id=797431 Steel tubular transmission poles fall under sub-heading 7306.90 as tubes and pipes rather than sub-heading 7308.90. Binding precedent had settled this classification before the relevant levy period, and the subsequent departmental circular only restated that established position. Duty demanded for July and August 2000 therefore did not constitute an impermissible retrospective levy, because the governing classification was already applicable when the liability arose. en-us Thu, 16 Jul 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797431 Steel tubular transmission poles fall under sub-heading 7306.90 as tubes and pipes rather than sub-heading 7308.90. Binding precedent had settled this classification before the relevant levy period, and the subsequent departmental circular only restated that established position. Duty demanded for July and August 2000 therefore did not constitute an impermissible retrospective levy, because the governing classification was already applicable when the liability arose. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797431