1997 (9) TMI 616

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..... nvolved in this appeal is whether Steel Tructures and parts viz. Columns, Purlins, Trusses, Hamilton Pole and other Structures and parts thereof fall under Tariff sub-heading 7308.90, as held by the lower appellate authority. 2. Learned advocate Shri S.K. Roy-Choudhury for the appellants submits that the aforesaid goods do not come into existence till they become part of the immovable structure .....

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..... foresaid goods though fabricated out of duty paid sheets, angles, channels, beams, plates, tubes etc. are structural parts which go into the erection of sheds or erected structures. Therefore the aforesaid goods are to be taken as identifiable manufactured goods and correctly classifiable under sub-heading 7308.90. 4. We have carefully considered the pleas advanced from both sides. We observe t .....

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..... e judgement of the Tribunal in the case of Richardson Crudas is confined to its own facts and no general principle of law can be derived to make it applicable to other cases. 6. In view of the settled position so far as Tribunal is concerned and in view of the other High Court judgements relied upon by the learned advocate, we allow this appeal with consequential relief to the appellants. - .....

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