2004 (10) TMI 489

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..... i U. Raja Ram, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Decostyle Technicals (P) Ltd. is whether the goods manufactured by them are pre-fabricated buildings classifiable under Heading 94.06 of the Schedule to the Central Excise Tariff Act or are classifiable under Heading 7308.90 of the Tariff as components. 2. We .....

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..... manufactured by them will bring out a pre-fabricated building on assembling the same. In view of this, we do not find any infirmity in the impugned order and uphold the demand of duty. However, we agree with the learned Advocate that no penalty is imposable as the issue involved is of classification. We, therefore, set aside the penalty imposed on the appellants. The Appeal is thus partly allowed .....

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