TaxTMI 
TaxTMI 
1992 (12) TMI 124
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.... as contended by the Department. 3. The relevant tariff entries are reproduced as under :- "73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron of steel. 7306.10 Of iron. 7306.90 Other." "73.08 Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10 Bridges and bridge-sections. 7308.20 Towers and lattice masts. 7308.30 Doors, windows and their frames and thresholds for doors. 7308.40 Props and similar equipment for scaffolding, shuttering or pit-prop- ping. 7308.90 Other." 4. We have heard Shri S.S. Agarwal and Shri V. Sridharan, learned Advocates for the parties and the Department was du....
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....hat steel tubular poles are manufactured by the parties as per Specifications of IS 2713 /1980 and are largely meant for overhead power lines. These could also be used for flag masts and a few other applications; but nevertheless they never lose their prime characteristics of being tubes, pipes and hollow profiles. The majority customers also happen to be SEBs who use these poles for overhead transmission lines. An end product having a specific application, manufactured as per laid down specification for that application and also known as such in trade parlance could not merit classification under a generic entry viz., 7308.90. Apart from the merits of the case, he submitted that one more point is involved in the cases he is representing since the demand is also barred by time. He said that Tribunal has been consistently holding that where a long standing practice has been allowed to continue by the Department by means of orders or by approving the price list, change of classification, if any, will come into force from the date of issue of show cause notice and demand could be enforceable with effect from the date of notice. He said that in the concerned cases classification was ap....
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....ative Rules and Headings of the latter and case law do not point to contrary conclusions, relying upon the decision of Chetna Polycoats (P) Ltd. v. Collector of Customs [1988 (37) E.L.T. 253]. Since this issue is squarely covered by the decision of the Supreme Court in the case of Indian Metals & Ferro Alloys Ltd., (supra) and in the absence of specific tariff entry with reference to item in question, Department was not justified in classifying as residuary item under sub-heading structures. 7. Shri Arora arguing for the revenue submitted that new tariff was introduced with effect from 1-3-1986 with detailed sub-headings under the respective heads. The new tariff is introduced based on the Harmonised System Nomenclature and no classification matter relating to the new Tariff can be decided on the basis of tariff entries prior to 1986. He said that change in the tariff makes a new distinction and nature of the item is to be classified as per the description given in the relevant tariff entry. He said that said Tubular Steel Poles are manufactured by the assessees as per specification given in I.S. 2713/1980 and nature and function of the item is in conformity with the description....
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....idered as item like tubes prepared for use in structures. We are not having any evidence on record to show that these steel tubular poles were prepared for use in structures. Structure is not defined in the tariff. Structure means anything built or constructed, any piece of work artificially lock-up can be structure but not necessarily a building as it was observed in Bharat Petroleum Corporation of Greater Bombay, reported in 1-Bombay-C.R. Page 310. But there is no evidence to show the poles manufactured by the parties would fit into structure as and when so used as parts of structures or they were prepared for use in structures. We are not convinced with the arguments of the D.R. that the goods in question have to be treated as structurals since they bear load and were manufactured as per I.S.I. specifications. Although it has got an incidental loading capacity, it is only theoretical load and not significant as the predominant function of the tubular poles is to provide medium not to expose wires and as such these cannot be called as structurals as it was argued by the Representatives of the Assessees. It is settled principle that unless the Department can establish that the goo....