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2008 (1) TMI 112 - AT - Central ExciseClassification - Panel, Cornice, Arch, Column, Ceiling, Bracket, etc - assessee’s claim classification u/h 6807.20 as “Blocks, Slabs, Concrete Beams & Stairs used in pre-fabricated building - Revenue’s contention is to classify u/h 6807.90 as ‘others’ – Revenue contention that goods are not essential parts of any building’s structure but are ornamental parts, is not acceptable - Impugned goods are capable of being used in pre-fabricated building, so classifiable under 6807.20
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