TaxTMI 
TaxTMI 
2002 (3) TMI 332
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and Abhishek Jain, Advocates, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals, preferred by Revenue, the common issue involved is whether the "shower cabins" imported by M/s. Ranutrol Ltd. are classifiable as 'pre-fabricated building' under Heading No. 94.06 of the First Schedule to the Customs Tariff Act as upheld by the Commissioner (Appeals) or un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; Incomplete buildings, whether or not assembled, having the essential character of pre-fabricated buildings." 2.2 He, further, submitted that as per Explanatory Notes "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 head....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the Tariff. 3. On the other hand, Shri Vivek Kohli, learned Advocate, submitted that the impugned goods are not sanitary wares as they have nothing to do with sanitation; that it is apparent from the Explanatory Notes of HSN below Headings 76.15 and 73.24 that sanitary ware items covered are either outlets or collecting points which "Shower cabins" imported by the respondents are not; t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....are and parts thereof 9406.00 -  Pre-fabricated buildings" Note 4 to Chapter 94 defines pre-fabricated buildings as under : "For the purpose of Heading 94.06, the expression "pre-fabricated 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 work site accommodation, offices, schools, sh....