https://www.taxtmi.com/caselaws?id=101309 Ducts and duct supports fabricated at the plant site were treated as parts of structures classifiable under Heading 73.08, and therefore qualified for exemption under Notification No. 61/90-C.E. The expression "construction work at site" was read broadly and not confined narrowly to building construction, so goods made and used at the site for that construction were covered. Following the earlier decision on the same notification and classification issue, the Commissioner's view was accepted and the Revenue's challenge failed. en-us Tue, 15 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101309 Ducts and duct supports fabricated at the plant site were treated as parts of structures classifiable under Heading 73.08, and therefore qualified for exemption under Notification No. 61/90-C.E. The expression "construction work at site" was read broadly and not confined narrowly to building construction, so goods made and used at the site for that construction were covered. Following the earlier decision on the same notification and classification issue, the Commissioner's view was accepted and the Revenue's challenge failed. Case-Laws Central Excise Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101309