Classification of fabricated steel structural components turns on whether they become marketable goods only upon erection and incorporation.

Fabricated steel structural components such as columns, purlins, trusses and similar items were treated as coming into existence as recognised commercial goods only upon erection and incorporation into the immovable structure. On that reasoning, they were not separately classifiable under Tariff sub-heading 7308.90 as identifiable dutiable goods. Prior authority on similar erected structures was followed, while the contrary decision cited by the Revenue was confined to its own facts because separate marketable goods had been found there.

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Issues: Whether steel structures and parts such as columns, purlins, trusses, hamilton poles and other fabricated structural components were classifiable under Tariff sub-heading 7308.90.

Analysis: The goods were held to come into existence as recognised commercial goods only when erected and incorporated into the structure. Prior authority treating similar items as emerging only upon erection was followed, and the contrary decision relied upon by the Revenue was confined to its own facts because in that case separate marketable goods were found to have been manufactured.

Conclusion: The disputed items were not rightly classifiable under Tariff sub-heading 7308.90; the appeal succeeded in favour of the assessee.

Final Conclusion: The order rejecting the assessee's classification contention was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Fabricated structural components are not dutiable as separate identifiable goods under the cited tariff heading when they come into existence only upon erection and formation of the immovable structure.

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