Tariff Heading 94.06 applies only to prefabricated buildings in unassembled form, not mere site-assembly parts.

Cutting, drilling, welding or riveting duty-paid iron and steel products to make structural parts did not, on these facts, attract duty on the basis alleged, because the activity had already been treated consistently in the assessee's own case and the same view was followed. Tariff Heading 94.06 read with Chapter Note 4 of Chapter 94 applies only to prefabricated buildings cleared in unassembled form, not to mere parts manufactured for later assembly at site. The assessee's classification contention was therefore accepted, the Revenue's claim under Heading 94.06 was rejected, and the stated challenge failed.

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Issues: (i) Whether parts of structures manufactured by cutting, drilling, welding or riveting duty-paid iron and steel products were liable to duty as such; (ii) whether Tariff Heading 94.06 read with Chapter Note 4 of Chapter 94 applied to parts used in structures assembled at site.

Issue (i): Whether parts of structures manufactured by cutting, drilling, welding or riveting duty-paid iron and steel products were liable to duty as such.

Analysis: The manufacture consisted of preparing only parts of structures from duty-paid iron and steel products. The dispute on classification had already been covered by an earlier order in the assessee's own case, and the same view was followed. The matter was also supported by the later Tribunal decision relied upon in the order.

Conclusion: The appeal of the assessee was allowed, and the manufactured parts were not held liable to duty on the basis raised in the appeal.

Issue (ii): Whether Tariff Heading 94.06 read with Chapter Note 4 of Chapter 94 applied to parts used in structures assembled at site.

Analysis: Tariff Heading 94.06, read with Chapter Note 4, covers prefabricated buildings cleared in unassembled form. On the facts, the assessee had not manufactured and cleared a complete prefabricated building in unassembled form, but only certain parts ultimately used in structures assembled at site. Therefore the heading and note had no application.

Conclusion: Revenue's appeal was dismissed, and classification under Tariff Heading 94.06 was rejected.

Final Conclusion: The Tribunal accepted the assessee's classification contention and rejected the Revenue's claim under Heading 94.06, resulting in relief to the assessee and dismissal of the Revenue's challenge.

Ratio Decidendi: Tariff Heading 94.06 read with Chapter Note 4 applies only to prefabricated buildings cleared in unassembled form, not to mere parts manufactured for later assembly at site.

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