Classification of Steel Tubular Poles, commercially Known as Transmission Poles - Clarification regarding

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....oard's Circular No. 28/90.CX.4 dated 20.7.90 based recommendation of Tariff Conference, issued from F.No. 139/23/90-CX.4 dated 20.7.90 regarding classification of Steel Tubular Poles and to say that the matter has been re-examined on dismissal of Department's appeal by the Supreme Court filed against CEGAT decision in the case M/s Quality Steel Products Pvt. Ltd. [1993 (65) ELT 513 (T). The Hon'bl....

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....hem for the transmission of electric energy, a function not very very different in nature from that of other ordinary pipes and tubes. That apart, even tubes and pipes are not always necessarily used for such purpose. They can be used as flag masts or for purposes of scaffolding or other purposes which do not serve as a medium for the transmission of the fluid. This is not therefore a sound object....

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....ned in item 26AA(IV). It may not be also correct to characterise them as different commercial commodity. Some of them are called poles, an expression which means a long slender piece of metal or wood commonly tapering and more or less rounded. Electric poles, being hollow one, are not much different from piles and tubes. The statement that they are commercially distinct commodities is merely based....