https://www.taxtmi.com/caselaws?id=182650 Fabricated steel structural components such as columns, purlins, trusses and similar items were treated as coming into existence as recognised commercial goods only upon erection and incorporation into the immovable structure. On that reasoning, they were not separately classifiable under Tariff sub-heading 7308.90 as identifiable dutiable goods. Prior authority on similar erected structures was followed, while the contrary decision cited by the Revenue was confined to its own facts because separate marketable goods had been found there. en-us Thu, 11 Sep 1997 00:00:00 +0530 Mon, 16 May 2016 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182650 Fabricated steel structural components such as columns, purlins, trusses and similar items were treated as coming into existence as recognised commercial goods only upon erection and incorporation into the immovable structure. On that reasoning, they were not separately classifiable under Tariff sub-heading 7308.90 as identifiable dutiable goods. Prior authority on similar erected structures was followed, while the contrary decision cited by the Revenue was confined to its own facts because separate marketable goods had been found there. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182650