https://www.taxtmi.com/caselaws?id=87118 Fabricated items made to specific plant requirements, and not marketable as separate commercial goods, were treated as parts of structures rather than tubes, pipes, or machinery. Hollow profiles were held to fall under Chapter Heading 73.08, not 73.06. Ducts and duct supports were also classified under Chapter Heading 73.08 because they functioned as a gas and air conveyance system, not as pollution control equipment under Heading 84.21. Goods fabricated at the plant site and covered by Heading 73.08 were eligible for exemption under Notification No. 61/90, resulting in rejection of duty demand and penalty. en-us Mon, 08 Sep 1997 00:00:00 +0530 Fri, 02 Sep 2011 18:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87118 Fabricated items made to specific plant requirements, and not marketable as separate commercial goods, were treated as parts of structures rather than tubes, pipes, or machinery. Hollow profiles were held to fall under Chapter Heading 73.08, not 73.06. Ducts and duct supports were also classified under Chapter Heading 73.08 because they functioned as a gas and air conveyance system, not as pollution control equipment under Heading 84.21. Goods fabricated at the plant site and covered by Heading 73.08 were eligible for exemption under Notification No. 61/90, resulting in rejection of duty demand and penalty. Case-Laws Central Excise Mon, 08 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87118