2001 (9) TMI 733

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....hri J.M. George, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported 'industrial camp site units - portacabins'. The shipment apart from parts required to construct such cabins also included a number of other items such as furnitures, gas range, tea coffee machine, water cooler, air-conditioners and kitchen equipments such as frying pan, crockery etc. T....

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....rder. 2. Shri Nankani shows us Note (4) to Chapter 94 which reads as follows :- "For the purposes of heading No. 94.06, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings." H....

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..... We have perused the sub-notes. By virtue of the sub-notes, the items which are fitted as stated would merit such inclusion. But furniture such as cots, tables, chairs, etc., would not be covered under this sub-note or would frying pans, tea making machines, crockery and kitchen equipments such as gas range would be covered thereunder. Air-conditioners, however, would merit such inclusion. ....