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TMI Blog2007 (4) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 buildings which are finished in the factory or put up as elements cleared together, to be assembled on site such as housing or work site accommodation officers schools shops sheds garages or similar buildings." The impugned goods i.e., 'Telephone Booth' by no stretch of imagination can be called as a building. Building should mean a substantial structure such as a house, shop etc. A Telephone Booth is a structure that can be placed anywhere including a building and is a small enclosure enabling the user to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 existence at the site of the customers. The said product is similar to a cabin for housing a public telephone with all the relevant fittings like a table, a chair etc., thus giving it a meaning of the pre-fabricated building as described under the Chapter notes of Chapter 9406 of the HSN. The said product does not appear to be a Steel structure as described in the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 73.08. 5. The Assistant Commissioner has examined the Explanatory HSN Notes and has clearly noted that there is a specific heading for pre-fabrication of building and structures and the item clearly comes within the said HSN Explanatory notes. Appellants have produced a copy of the HSN of the relevant chapter heading. On perusal, it clearly indicates that the telephone booths clearly come within the Chapter heading of 94.06. The order passed by the Assistant Commissioner is correct one and reasoning adopted by him is required to be accepted. The Order of the Commissioner (Appeals) is not correct and the same is set aside by allowing the appeal with consequential relief if any. (Pronounced and dictated in open Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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