https://www.taxtmi.com/caselaws?id=106833 Ducts and duct supports fabricated and installed at the plant site for a humidification system were treated as site-fabricated structural items, not as pollution control equipment. The Tribunal held that such goods, forming part of the larger plant structure, fell under Tariff sub-heading 7308.90. It also held that the exemption in Notification No. 61/90 for goods fabricated at site for use in construction work at that site was not confined narrowly to building construction. On that footing, the notification applied and the Revenue's challenge to classification and exemption failed. en-us Tue, 28 May 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106833 Ducts and duct supports fabricated and installed at the plant site for a humidification system were treated as site-fabricated structural items, not as pollution control equipment. The Tribunal held that such goods, forming part of the larger plant structure, fell under Tariff sub-heading 7308.90. It also held that the exemption in Notification No. 61/90 for goods fabricated at site for use in construction work at that site was not confined narrowly to building construction. On that footing, the notification applied and the Revenue's challenge to classification and exemption failed. Case-Laws Central Excise Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106833