https://www.taxtmi.com/caselaws?id=114800 Goods such as links, balls, foot plates, deco joints, clips, wooden panels and castor wheels were held not to have the essential character of pre-fabricated buildings under Heading 94.06, because there was no material to show that their assembly would itself result in a completed pre-fabricated building. They were treated as components under Heading 7308.90, so the duty demand was sustained. In the classification dispute, penalty was held not exigible and was set aside. en-us Tue, 26 Oct 2004 00:00:00 +0530 Mon, 21 May 2012 12:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114800 Goods such as links, balls, foot plates, deco joints, clips, wooden panels and castor wheels were held not to have the essential character of pre-fabricated buildings under Heading 94.06, because there was no material to show that their assembly would itself result in a completed pre-fabricated building. They were treated as components under Heading 7308.90, so the duty demand was sustained. In the classification dispute, penalty was held not exigible and was set aside. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114800