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TMI Blog2002 (3) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 under sub-Heading 7615.20 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 headings." He, therefore, contended that the impugned "Shower Cabins" do not satisfy the criterion of pre-fabricated building as explained in the Explanatory Notes; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; that the impugned goods are nothing but pre-fabricated structures falling under Heading 94.06 of the C.T.A. He also mentioned that even the Customs Department had cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, shops, sheds, garages or suitable buildings." There is nothing on record to suggest that the "shower cabins" in question are pre-fabricated buildings as defined in the said Note. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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