Site-fabricated ducts qualify for exemption when treated as structural parts under Heading 73.08 and used in construction work at site.

Ducts and duct supports fabricated at the plant site were treated as parts of structures classifiable under Heading 73.08, and therefore qualified for exemption under Notification No. 61/90-C.E. The expression "construction work at site" was read broadly and not confined narrowly to building construction, so goods made and used at the site for that construction were covered. Following the earlier decision on the same notification and classification issue, the Commissioner's view was accepted and the Revenue's challenge failed.

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Issues: Whether ducts and duct supports fabricated at the plant site were classifiable under Heading 73.08 and eligible for exemption under Notification No. 61/90-C.E. as goods fabricated at the site of construction work for use in such construction work.

Analysis: The goods were found to be parts of structures rather than pollution control equipment or machinery. The expression "construction work at site" in the exemption notification was held not to be confined to building construction in a narrow sense. Since the ducts and duct supports were fabricated/manufactured at the plant site and fell under Heading 73.08, the exemption applied. The earlier decision on the same notification and classification issue was followed, and the Commissioner's view was found to be correct.

Conclusion: The exemption was rightly granted and the Revenue's challenge failed.

Ratio Decidendi: Goods fabricated at the site and classifiable as parts of structures under Heading 73.08 are entitled to exemption under Notification No. 61/90-C.E. when used at that site, and the phrase "construction work at site" is not to be read in a restrictive manner absent express limitation.

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