Steel poles or columns for lamp posts for outdoor lighting purposes are classifiable as steel structures and not as parts of lamps or lighting fittings.
According to the latest clarification issued in this regard by Central Board of Excise and Customs (CBEC) in the Indian Ministry of Finance, octagonal steel columns for lamp posts are classifiable under Heading 7308 of the Customs Tariff as steel structures and not under Heading 9405 as parts of lamps.
Circular No. 17/2013-Cus., dated 11-4-2013 while clarifying as above, also takes into consideration World Customs Organization Harmonised System Committee’s decision taken in September, 2010 on the issue and Rules 1 and 6 of General Rules for the Interpretation (GRI) of Import Tariff. The clarification states that the said product is not covered under Heading 7304, 7305 or 7306 as tubes and pipes of iron or steel, because of specific exclusion, in the respective HS Explanatory Notes, for tubes and pipes or other hollow profiles which are made up into specific identifiable articles or parts of articles. Heading 7326 being a residuary heading was also excluded as it only covers products which are not specified or included in a more specific heading.
Further, absence of any electrical devices or lanterns in the poles was found to be a valid reason for exclusion from sub-heading 9405 99 meant for parts of lamps or lighting fittings, by the CBEC. Classification decision was taken in 2007 by the WCO in its 40th session but the amendments to the Compendium of Classification Opinions was made in 2010 only.