Broad tariff reading for prefabricated building components: architectural items fell under the specific heading, not the residual entry.

Architectural components such as panels, cornices, arches, columns, ceilings and brackets were treated as goods classifiable under Heading 6807.20 rather than Heading 6807.90 because the tariff phrase "of a kind used in" was read broadly to cover items functionally akin to blocks, slabs, beams and similar prefabricated building components. Their architectural nomenclature or differing shape did not prevent classification under the specific heading where they served as building components. The analysis also relied on supporting architectural certificates, concessional treatment in notifications, tariff history, and the absence of contrary evidence from the Revenue. The goods were held correctly classifiable under Heading 6807.20.

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Issues: Whether the respondent's products, such as panels, cornices, arches, columns, ceilings and brackets, were classifiable under Heading 6807.20 as blocks, slabs, concrete beams and stairs of a kind used in prefabricated buildings, or under Heading 6807.90 as other goods.

Analysis: The disputed items were treated as architectural components of buildings rather than mere ornamental articles. The reasoning accepted that these products are known by different architectural names depending on their function and location, but still answer to the description of blocks, slabs, beams and similar components used in prefabricated buildings. The tariff description was read broadly, and the expression 'of a kind used in' was taken to extend coverage to items akin to the enumerated goods, even if their shape or nomenclature differed from ordinary blocks or slabs. The reasoning also relied on the absence of contrary evidence from the Revenue and on the supporting architectural certificates and the concessional treatment reflected in the notifications and tariff history.

Conclusion: The goods were correctly classifiable under Heading 6807.20 and not under Heading 6807.90; the Revenue's appeal failed.

Ratio Decidendi: A tariff entry using the expression 'of a kind used in' covers goods functionally akin to the specified items when they are used as components of prefabricated buildings, even if their architectural nomenclature or shape differs from ordinary blocks or slabs.

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