https://www.taxtmi.com/caselaws?id=100880 The tariff note for prefabricated buildings under Chapter 94 was applied only to finished or site-assembled buildings and to items normally supplied as built-in or fitted equipment, such as air-conditioning and certain kitchen fittings; loose furniture like cots, tables and chairs was excluded, so classification was accepted only to that limited extent. The redemption fine on confiscation was found excessive in light of the importer's own use and the proper scope of the note, so it was reduced from Rs. 30 lakhs to Rs. 5 lakhs. Confiscation and the remainder of the 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 The tariff note for prefabricated buildings under Chapter 94 was applied only to finished or site-assembled buildings and to items normally supplied as built-in or fitted equipment, such as air-conditioning and certain kitchen fittings; loose furniture like cots, tables and chairs was excluded, so classification was accepted only to that limited extent. The redemption fine on confiscation was found excessive in light of the importer's own use and the proper scope of the note, so it was reduced from Rs. 30 lakhs to Rs. 5 lakhs. Confiscation and the remainder of the order were maintained. Case-Laws Customs Thu, 27 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100880