Classification of Octagonal Steel Columns for Lamp Posts
BOARD has noticed that there is lack of uniformity in classification of Steel Columns, poles, towers and articles of like nature under the Customs Tariff Act (CTA), 1975.
After examining the issue, the Board informs that the classification of the impugned products as tubes and pipes under 73.04, 73.05, 73.06 is ruled out since tubes and pipes or other hollow profiles which are made up into specific identifiable articles or parts of articles are excluded from classification as tubes or pipes in view of their exclusions appearing in their headings in the respective HS Explanatory Notes.
The Board then mentions that the classification of the poles and columns in residual heading 73.26 is also be ruled out since heading 73.26 only covers products which are not specified or included in a more specific heading of Chapters 72, 73, 82 or 83 or elsewhere in the Nomenclature (the General Explanatory Note to Chapter 73).
And then the Board says that the view that certain types of lamp posts (for outdoor lighting) without lanterns could be classified in subheading 9405.99 as “other parts of lamps or lighting fittings” is not correct since these poles and columns for outdoor lighting purposes are not fitted with electrical devices and lanterns so as to be considered as parts of lamps of lighting fittings of heading 94.05.
Board further informs that the 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 46 th Session (September 2010) to classify the articles at issue in harmonised heading 7308.
So, it is finally decided that the appropriate heading for classification of “octagonal steel columns for lamp posts”, as steel posts for outdoor lighting purposes (public street lighting) and like products is in heading 73.08, as steel structures, and more precisely in the subheading 7308.90, tariff item 73089090 by the application of the General Rules for the Interpretation (GRI) of Import Tariff, Rules 1 and 6.
Hope this classification is also followed by the Central Excise formations.
CIRCULAR NO , Dated: April 11, 2013