https://www.taxtmi.com/caselaws?id=91866 Tariff Heading 94.06 applies only to complete prefabricated buildings finished in the factory or assembled on site as complete structures; separately supplied parts are excluded. Structures lacking essential building components such as wall and roof panels do not qualify as prefabricated buildings, so classification under Heading 94.06 is not available. Fabrication of duty-paid iron and steel items by cutting, drilling and joining them into trusses, purlins and similar structures does not amount to manufacture unless it results in a dutiable excisable product. On that basis, such activity is not liable to duty. en-us Tue, 22 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91866 Tariff Heading 94.06 applies only to complete prefabricated buildings finished in the factory or assembled on site as complete structures; separately supplied parts are excluded. Structures lacking essential building components such as wall and roof panels do not qualify as prefabricated buildings, so classification under Heading 94.06 is not available. Fabrication of duty-paid iron and steel items by cutting, drilling and joining them into trusses, purlins and similar structures does not amount to manufacture unless it results in a dutiable excisable product. On that basis, such activity is not liable to duty. Case-Laws Central Excise Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91866