https://www.taxtmi.com/caselaws?id=76257 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. en-us Fri, 19 Dec 2008 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76257 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. Case-Laws Central Excise Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76257