Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Boiler-specific fabricated support steel structures imported in CKD condition are classified as other boiler parts under CTI 84029090 where their design, drilling, tagging and configured placement objectively establish sole or principal use with a particular boiler. Their load-bearing role and boiler-specific access, inspection and maintenance arrangements support application of Section XVI Note 2(b), while identifiable machinery parts are excluded from Heading 7308. CKD importation does not change the goods' identity. Heading 9406 does not apply because structures supporting and suspending boiler equipment, with operational access, neither constitute nor have the essential character of prefabricated buildings.
Boiler-specific fabricated support steel structures imported in CKD condition are classified as other boiler parts under CTI 84029090 where their design, drilling, tagging and configured placement objectively establish sole or principal use with a particular boiler. Their load-bearing role and boiler-specific access, inspection and maintenance arrangements support application of Section XVI Note 2(b), while identifiable machinery parts are excluded from Heading 7308. CKD importation does not change the goods' identity. Heading 9406 does not apply because structures supporting and suspending boiler equipment, with operational access, neither constitute nor have the essential character of prefabricated buildings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4925 
