https://www.taxtmi.com/caselaws?id=101542 Imported shower cabins were held to be classifiable as sanitary ware under sub-heading 7615.20 because Note 4 to Chapter 94 limits pre-fabricated buildings to units finished in the factory or assembled on site as buildings, and the cabins were only bathroom fittings for showering. The goods were not buildings themselves, and the Explanatory Notes to Heading 76.15 supported treatment as articles of the same type as sanitary ware. Classification under Heading 94.06 was therefore rejected. en-us Mon, 11 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 11:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101542 Imported shower cabins were held to be classifiable as sanitary ware under sub-heading 7615.20 because Note 4 to Chapter 94 limits pre-fabricated buildings to units finished in the factory or assembled on site as buildings, and the cabins were only bathroom fittings for showering. The goods were not buildings themselves, and the Explanatory Notes to Heading 76.15 supported treatment as articles of the same type as sanitary ware. Classification under Heading 94.06 was therefore rejected. Case-Laws Customs Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101542