Authority: Supreme Court of India

Order Date: 16 July 2026

Case Overview

  • Appeal No. 1172/2012 filed by Chief General Manager, Bharat Sanchar Nigam Limited (BSNL) against Collector of Central Excise, Bhopal.
  • Dispute concerned classification of steel tubular transmission poles (Hamilton poles) for Central Excise Duty: whether they fall under heading 7308.90 (structures/parts, exempt) or heading 7306.90 (tubes and pipes).
  • Appellant relied on Circular No.A‑28/1990 (dated 27‑09‑1990) and Circular No.545/41/2000‑CX (dated 06‑09‑2000) to argue that levy for July‑August 2000 was retrospective and should be quashed.
  • Respondent, represented by Additional Solicitor General Raghavendra P. Shankar, contended that the show‑cause notice dated 25‑07‑2001 was issued after the 06‑09‑2000 circular, which merely reiterated the Supreme Court’s earlier ruling in India Metals and Ferro Alloys Ltd. (judgment dated 22‑11‑1990) that the goods are classifiable under heading 7306.90.
  • The Court examined the show‑cause notice, the circulars, and the precedent judgment.

Final Outcome

  • The Court held that the appellant’s contention lacks merit; the goods are correctly classified under heading 7306.90 and the levy is not retrospective.
  • Civil Appeal No.1172/2012 is dismissed.
  • Costs are awarded to the respondent (made easy).
  • Any pending applications, if any, are disposed of.

Topics: Excise Classification, Supreme Court Judgment, BSNL