https://www.taxtmi.com/caselaws?id=91480 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. en-us Thu, 17 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91480 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. Case-Laws Central Excise Thu, 17 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91480