https://www.taxtmi.com/caselaws?id=100880 Prefabricated-building tariff treatment under Chapter 94 extends to buildings finished in a factory or assembled on site, together with equipment normally supplied as built-in or fitted components, such as air-conditioning and specified kitchen equipment. Loose furniture, including cots, tables and chairs, does not qualify merely because it is imported with portacabins. Classification under the interpretative note therefore applies only to fitted or normally built-in items. Redemption fine may be moderated where goods are imported for the importer's own use and an overly broad interpretation of the tariff note has inflated the fine; the fine was reduced while confiscation and the remaining order were maintained. en-us Thu, 27 Sep 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100880 Prefabricated-building tariff treatment under Chapter 94 extends to buildings finished in a factory or assembled on site, together with equipment normally supplied as built-in or fitted components, such as air-conditioning and specified kitchen equipment. Loose furniture, including cots, tables and chairs, does not qualify merely because it is imported with portacabins. Classification under the interpretative note therefore applies only to fitted or normally built-in items. Redemption fine may be moderated where goods are imported for the importer's own use and an overly broad interpretation of the tariff note has inflated the fine; the fine was reduced while confiscation and the remaining order were maintained. Case-Laws Customs Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100880