TaxTMI 
TaxTMI 
Regarding classification of Octagonal Steel Columns for Lamp Posts and like products - regarding
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....f Customs/ Customs (Prev.)/C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) /C&CE All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Classification of Octagonal Steel Columns for Lamp Posts and like products - regarding It has come to the notice of the Board that there is lack of uniformity in classification of Steel Columns, pol....
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....mentioned goods, it is inferred that the main two headings which merit consideration for the classification of products at issue is: either heading 94.05 as parts of lamps or heading 73.08 covering metal structures. The other headings which may also be considered for the classification are: * Headings 73.04, 73.05 or 73.06 as tubes and pipes of iron or steel; * Heading 73.08 as structures of i....
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....neral Explanatory Note to Chapter 73). If there are more specific headings for the classification of the products in question, for instance in this case under heading 73.08 (iron or steel structures) or heading 94.05 (lamps and lighting fittings and parts thereof), then entry in heading 73.26 can not be considered. 6. The view that certain types of lamp posts (for outdoor lighting) without lanter....
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....t. This issue of classification of "Octagonal Steel Columns for Lamp Posts" was also deliberated by the World Customs Organization Harmonised System Committee and the Amendment to Compendium of Classification Opinions reflects the decisions taken by the 46th Session (September 2010) to classify the articles at issue in harmonised heading 7308. 7. In view of the foregoing, it is clarified that the....