2007 (4) TMI 109

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....d 29-10-04 by which the Commissioner has decided the classification of free standing pre-fabricated re-locatable Public Booth under Chapter Heading 73.08. The finding portion of the Commissioner is reproduced herein below. "I have gone through the case records and submissions carefully. The Chapter Notes to Chapter 94 explains CHSH 9406.00 as "the expression 'Prefabricated buildings' means buil....

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.... dissembling it before dispatch from the factory is not of great consequence here as the goods are made up of bars, rods, angles, shapes, sections, sheets, plates etc. by riveting bolting etc. as averred by M/s. Controls & Schematics Ltd. themselves and exactly match the description of the goods covered by heading No 7308.00. In view of the above observations, I hold that the impugned goods sho....

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....ed by the Assistant Commissioner is reproduced herein below. "On a careful and through examination of the issue, it is observed that the elements namely, Factory fabricated walls of Steel, Pre-fabricated doors, factory assembled floor boards and ceilings are independently manufactured and cleared in the site of their customers. Hence the final product named Public Telephone Booth comes into exi....

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....ff Act 1985." 2. The appellant in this appeal contend that the steel structures mentioned under Chapter 7308.90 and as per Explanatory notes under HSN are generally static in nature and cannot be moved to another building while this particular public booth is movable and therefore the order passed by the Assistant Commissioner is correct. 3. Learned DR submits that the item has to be treated....