1999 (6) TMI 153

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.... Consultant, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Vice-President]. - A common issue involves in these three appeals. The question is whether pre-fabricated structures comprising trusses, purlins, bottom runners V bracket, purlins steers, wind bracing can be classified as `pre-fabricated buildings' mentioned in Tariff Heading 94.06. The said ta....

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....ools, shops, sheds, garages and greenhouse are generally presented in the form of : - complete buildings, fully assembled, ready for use; - complete buildings, unassembled; - incomplete buildings, whether or not assembled having the essential character of prefabricated buildings. In the case of buildings presented unassembled, the necessary elements may be presented partially assembled....

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....er, mortar, electric wire and cables, tubes and pipes, paints, wallpaper, carpeting) is to be classified with the buildings, provided it is presented there with in appropriate quantities. Presented separately, parts of buildings and equipment whether or not identifiable as intended for these buildings, are excluded from the heading and are in all cases classified in their own appropriate headin....

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....SN Explanatory Notes. We observe that there is no allegation whatsoever in all the impugned orders nor in the customers orders relied upon by the Revenue that the appellants herein have supplied panels for walls and roof. Therefore, in our considered opinion, the structure supplied by the appellants in unassembled form as mentioned above cannot be treated as prefabricated buildings under Tariff He....