Classification of Steel Tubular Poles, commercially known as 'Transmission Poles 'after 1-3-1988 - Whether under sub-heading No. 7306.90 or 7326.90 or under 7308.90 - Clarification regarding - Central Excise - 28/90

Classification of Steel Tubular Poles, commercially known as 'Transmission Poles 'after 1-3-1988 - Whether under sub-heading No. 7306.90 or 7326.90 or under 7308.90 - Clarification regarding Circular No. 28/90 Dated 20-7-1990 [From F. No. 139/23/90-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Steel Tubular Poles, commercially known as 'Transmission Poles 'after 1-3-1988 - Whether under sub-heading No. 7306.90 or 7326.90 or under 7308.90 - Clarification regarding. Doubts have been expressed regarding the correct classification of Steel Tubular Poles whether under sub-heading No. 7306.90 as "Other tubes and pipes" or under sub-heading 7308.90 as residuary articles of structures and parts of structures. 2. While manufacturing such Transmission Poles/Steel Tubular Poles, duty paid HR Coils which are of uniform cross section are cut into pieces of desired length and width and then fed to the machines where they are bent into circular shape in tube form and then are welded at the seams. Three different cross sectional pipes thus, obtained are welded together after swagging. Thus, the resultant product i.e. Steel Tubllar Poles or Transmission Poles is a tubular pole like structure and does not have uniform cross section along the whole length. 3. The issue has been discussed in the North Zone Tariff-cum-General Conference held at Manali on 7th and 8th June, 1990. The conference examined the classification of Steel Tubular Poles/Transmission Poles against sub-heading Nos. 7306.90, 7326.90 and 7308.90. It clearly ruled out the classification of the subject goods under sub-heading 7306.90 as "Other tubes and pipes" because, they did not have a uniform cross section and hollow profiles, because they have been further fabricated into identifiable articles. The classification under sub-heading No. 7326.90 would be possible only, if no other heading is applied. The Conference noted that as per Explanatory Notes under heading No. 7308, complete or incomplete material structures as well as parts of structures which are characterised by the fact that once they are put in a position, they generally remain in that position and which are usually made from bars, rods, tubes etc., are covered by this heading. The Conference also noted that tubular poles are specifically covfered by this heading. Since, the subject goods were of the type of tubular poles are part of the structures (Transmission/telephone line system), they would be squarely covered under Heading No. 7308. 4. In view of the foregoing, the Conference recommended that Steel Tubular Poles (Commercially known as Transmission Poles) will be rightly classifiable under sub-heading No. 7308.90 of the Central Excise Tariff Act, 1985. 5. The Board agrees with the above recommendation of the Conference and accordingly, it is held that Steel Tubular Poles (Transmission Poles) are rightly classifiable under sub-heading No. 7308.90 of Central Excise Tariff Act, 1985. 6. All pending assessments may be finalised accordingly. 7. Field formations and Trade may be suitably informed.