Exemption for components of prefabricated buildings denied where PCC beams were not shown as such and were only used in construction.

Exemption under Notification No. 59/90 for intermediate goods and components of prefabricated buildings applies only where the goods satisfy that specific description and condition. PCC beams were held not to qualify because the assessee was not manufacturing prefabricated buildings, had not identified the beams as intermediate or component parts in the classification list, and mere use in construction was insufficient. The denial of exemption was therefore upheld.

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Issues: Whether PCC beams manufactured by the assessee were covered by S. No. 8 of the Table to Notification No. 59/90 and entitled to exemption as intermediate and components of prefabricated buildings.

Analysis: S. No. 8 of the notification exempted only items which were intermediate and components of prefabricated buildings falling under Heading 94.06 of the Central Excise Tariff. The expression "prefabricated buildings" referred to buildings finished in the factory or assembled on site as complete elements. The assessee manufactured PCC beams, but was not engaged in the manufacture of prefabricated buildings and had not declared in the classification list that the beams were intermediate or component parts of such buildings. Mere use of the beams in construction did not satisfy the condition of the exemption.

Conclusion: The PCC beams were not covered by S. No. 8 of Notification No. 59/90 and the denial of exemption was .

Final Conclusion: The appeal failed and the order denying the benefit of the exemption notification was upheld.

Ratio Decidendi: Exemption under a tariff notification limited to intermediate and component goods of prefabricated buildings is available only when the goods are shown to satisfy that specific description and condition, not merely because they are used in construction.

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