2000 (4) TMI 128

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....Order per : Jyoti Balasundaran, Member (J)]. - The appellants herein are engaged in the manufacture of tappered steel tubes for telephone/telegraph poles (Hamilton Tubes) falling under Chapter 73 of the Schedule to the CETA 1985. They filed a classification list w.e.f. 1-3-1994 in which they claimed classification of the above mentioned goods under CET Sub-heading 7326.90 read with the benefit of ....

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.... deny the benefit of Notification 197/87 on the ground that the goods fell for classification under CET Sub-heading 7306.90 which was not specified under the Notification; the duty demand raised in this show cause notice is Rs. 98,63,010/- on 139080 Nos. of steel tubular poles cleared during the period 1-3-1994 to 22-7-1994. This notice was adjudicated vide Order-in-Original No. 26 by the Commissi....

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.... and use for electrical lighting and transmission amounts to manufacture and that the transmission poles are different from pipes and tubes. In the light of the above decisions, we hold that the appellants' claim for classification under Heading 7326.90 cannot be accepted. The Department's claim for classification under CET Sub-heading 7306.90 is also ruled out, and the goods are held to fall for ....