Prefabricated building classification upheld for factory-finished components assembled into complete site-built structures.

Factory-finished components supplied as elements of a building system intended to be assembled at site into complete structures are classifiable as prefabricated buildings under Chapter Heading 94.06, including unassembled buildings. Chapter Heading 73.08 applies to steel structures and parts of structures but excludes prefabricated buildings of Heading 94.06. On the evidence from purchase orders, drawings and supporting materials, the goods were not mere structural steel articles but components of pre-engineered buildings, so classification under Heading 94.06 was upheld and the competing claim under Heading 73.08 failed.

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Issues: Whether the goods cleared by the assessee were classifiable under Chapter Heading 94.06 as prefabricated buildings or under Chapter Heading 73.08 as steel structures and parts of structures.

Analysis: The purchase orders, drawings, and supporting materials showed that the assessee was supplying components of pre-engineered buildings designed to be assembled at site into complete buildings. The materials were finished in the factory and cleared as elements of a building system, and the tariff entry for Chapter 94.06 expressly covers prefabricated buildings, including unassembled buildings. Chapter Heading 73.08 applies to structures and parts of structures excluding prefabricated buildings of heading 94.06. On the evidence, the lower authorities correctly found that the goods were not mere structural steel articles but components of prefabricated buildings.

Conclusion: The goods were correctly classified under Chapter Heading 94.06, and the Revenue's contention for classification under Chapter Heading 73.08 failed.

Final Conclusion: The classification adopted by the lower authorities was upheld and the Revenue's challenge was rejected.

Ratio Decidendi: Where factory-finished components are supplied as elements of a building system intended to be assembled into a complete prefabricated building, they are classifiable under the prefabricated building entry and not as ordinary steel structures.

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