Site-fabricated duct system exemption turns on classification under sub-heading 7308.90 and the applicable notifications.

Fabricated duct work made at site was treated as duct classifiable under sub-heading 7308.90, and that classification was taken to bring the duct system within the exemption available under Notification Nos. 61/90 and 41/94. The dispute over the identity of the manufacturer was not examined, as the decisive point was the nature and classification of the fabricated item itself. On that basis, the duct system was regarded as exempt from duty.

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Issues: Whether the fabricated duct system at site was entitled to exemption from payment of duty under the applicable notifications.

Analysis: The dispute regarding the identity of the manufacturer was not entered into. The decisive consideration was that what was fabricated at the site was duct, and the duct system classified under sub-heading 7308.90 was stated to be eligible for exemption from duty under Notification Nos. 61/90 and 41/94.

Conclusion: The duct system was held eligible for exemption from duty, and the appeal was allowed.

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