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2010 (4) TMI 488 - CESTAT, NEW DELHIStay - The dispute relates to the classification of the product manufactured by the appellants. The appellants are the manufacturers of taper steel tubes for telephone poles. According to the appellants the product is classifiable under chapter 7308.90 whereas according to the Department it is under chapter heading 7306.90. held that - pipes and tubes, merely because used as poles for supporting telephone wires do not themselves get transformed as structures. No case for total waiver of demand of duty.
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