TMI Blog1992 (12) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as under :- 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron of steel. 7306.10 Of iron. 7306.90 Other. 73.08 Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10 Bridges and bridge-sections. 7308.20 Towers and lattice masts. 7308.30 Doors, windows and their frames and thresholds for doors. 7308.40 Props and similar equipment for scaffolding, shuttering or pit-prop- ping. 7308.90 Other. 4. We have heard Shri S.S. Agarwal and Shri V. Sridharan, learned Advocates for the parties and the Department was duly represented by Shri M.S. Arora, learned J.D.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties as per Specifications of IS 2713 /1980 and are largely meant for overhead power lines. These could also be used for flag masts and a few other applications; but nevertheless they never lose their prime characteristics of being tubes, pipes and hollow profiles. The majority customers also happen to be SEBs who use these poles for overhead transmission lines. An end product having a specific application, manufactured as per laid down specification for that application and also known as such in trade parlance could not merit classification under a generic entry viz., 7308.90. Apart from the merits of the case, he submitted that one more point is involved in the cases he is representing since the demand is also barred by time. He said that Tribunal has been consistently holding that where a long standing practice has been allowed to continue by the Department by means of orders or by approving the price list, change of classification, if any, will come into force from the date of issue of show cause notice and demand could be enforceable with effect from the date of notice. He said that in the concerned cases classification was approved under Tariff sub-heading 7306.90 for a consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not point to contrary conclusions, relying upon the decision of Chetna Polycoats (P) Ltd. v. Collector of Customs [1988 (37) E.L.T. 253]. Since this issue is squarely covered by the decision of the Supreme Court in the case of Indian Metals Ferro Alloys Ltd., (supra) and in the absence of specific tariff entry with reference to item in question, Department was not justified in classifying as residuary item under sub-heading structures. 7. Shri Arora arguing for the revenue submitted that new tariff was introduced with effect from 1-3-1986 with detailed sub-headings under the respective heads. The new tariff is introduced based on the Harmonised System Nomenclature and no classification matter relating to the new Tariff can be decided on the basis of tariff entries prior to 1986. He said that change in the tariff makes a new distinction and nature of the item is to be classified as per the description given in the relevant tariff entry. He said that said Tubular Steel Poles are manufactured by the assessees as per specification given in I.S. 2713/1980 and nature and function of the item is in conformity with the description given in the General Explanation in Chapter Notes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. We are not having any evidence on record to show that these steel tubular poles were prepared for use in structures. Structure is not defined in the tariff. Structure means anything built or constructed, any piece of work artificially lock-up can be structure but not necessarily a building as it was observed in Bharat Petroleum Corporation of Greater Bombay, reported in 1-Bombay-C.R. Page 310. But there is no evidence to show the poles manufactured by the parties would fit into structure as and when so used as parts of structures or they were prepared for use in structures. We are not convinced with the arguments of the D.R. that the goods in question have to be treated as structurals since they bear load and were manufactured as per I.S.I. specifications. Although it has got an incidental loading capacity, it is only theoretical load and not significant as the predominant function of the tubular poles is to provide medium not to expose wires and as such these cannot be called as structurals as it was argued by the Representatives of the Assessees. It is settled principle that unless the Department can establish that the goods in question can, by no conceivable process of reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansmission of a fluid. This is not therefore a sound objection. In regard to the second point, it is perhaps sufficient to point out that sub-item(iv) of Item 26AA refers to pipes and tubes (including blanks thereof) all sorts, whether rolled, forged, spun, cast, drawn, annealed, welded or extruded. It is comprehensive enough to take in all sorts of pipes and tubes and even those obtained by the processes of forging, drawing and so on. The ultimate product in the present case is merely a set of pipes or tubes of different diameters attached to one another by different methods. The so called manufacture is nothing but the putting together of a number of pipes or tubes by one or other of the processes mentioned in the tariff item. The goods produced, therefore, do not cease to be iron and steel products or pipes and tubes of the description mentioned 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 ones, are not much different from pipes and tubes. The statement th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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