2008 (1) TMI 112

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.... sub-headings. Whereas the Commissioner (Appeals) has upheld the assessee's claim of classification of the goods under heading 6807.20, Revenue's contention is that the same are properly classifiable under heading 6807.90 as 'others'. Heading 6807.20 covers - "Blocks, Slabs, Concrete Beams and Stairs of a kind used in pre-fabricated building of heading 94.06". The Revenue's contention is that the appellant's goods are not essential parts of any building's structure but are ornamental parts and as such would not be covered by the description 'blocks, slaps, beams, etc. The Commissioner (Appeals) while accepting the assessee's stand has observed as under: "5. It is important to understand the character and design of the disputed items and ....

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.... etc. are known in the trade as block or slab, etc. The Commissioner (Appeals) has taken into consideration the certificates issued by M/s. Bhagwati Associates Pvt. Ltd., Consulting Engineers & Architects, certifying that cornices, column I and capitols, panels, ceilings, arches, chajjas, etc. are architectural identification of a building and the same are different names given to the various products depending upon their location and purpose. It has been further clarified by him that in structural terminology, parts of building are categories in four parts, beam, slab, block and stairs, hence, elements like cornices, lintels, arches are covered under beam and structural elements like foundations, columns are covered by blocks, the panels, ....

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.... falling under 68.07 described as-'blocks, slabs, lintels, concrete beam and stairs constituting intermediates and components of pre-fabricated buildings falling under heading 94.06. As such it can be safely concluded that the various products used in the building would be covered by the description of the items against heading 6807.20. 4. We further find favour with the following observations made by Commissioner (Appeals): "10. From 1-3-1997, the notification was withdrawn and it was made part of the Central Excise Tariff. The tariff description for chapter sub heading 6807.20 read as "blocks, slabs, concrete beams and stairs of a kind used in prefabricated buildings of heading No. 94.06". Therefore, while the meaning of the descrip....