Prefabricated public telephone booth classified as a building, not a steel structure, under the tariff heading for prefabricated buildings.

A free-standing, pre-fabricated relocatable public telephone booth was held classifiable under Chapter Heading 9406.00 as a prefabricated building rather than under Chapter Heading 7308.00 as an iron or steel structure. Applying the chapter notes and HSN Explanatory Notes, the Tribunal treated Chapter 94 as covering prefabricated buildings and similar structures assembled on site, and found the booth's prefabricated walls, doors, floor boards and ceilings to fit that description. It also noted that the larger bench ruling relied on by the Revenue concerned excisability of iron and steel structures, not classification of prefabricated buildings. The assessee's classification was upheld and the Revenue's view rejected.

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Issues: Whether a free standing pre-fabricated relocatable public telephone booth is classifiable under Chapter Heading 9406.00 as a prefabricated building or under Chapter Heading 7308.00 as an iron/steel structure.

Analysis: The competing classifications were tested against the chapter notes and the HSN Explanatory Notes. The relevant notes to Chapter 94 specifically cover prefabricated buildings and similar structures assembled on site, while the booth in question was found to answer that description. The record also showed that the item was a public telephone booth with prefabricated walls, doors, floor boards and ceilings, and the Tribunal accepted the Assistant Commissioner's view that the larger bench decision cited by the Revenue dealt with excisability of iron and steel structures and not with classification of prefabricated buildings. On the materials placed, the booth was held to fall within the specific heading for prefabricated buildings rather than the general heading for steel structures.

Conclusion: The public telephone booth is classifiable under Chapter Heading 9406.00 and not under Chapter Heading 7308.00, with the result that the assessee's classification was upheld and the Revenue's view was rejected.

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