Mere use of stainless steel panels for cladding or decorative purposes does not make them “parts of structures” under Heading 7308. iii) These specially designed Architectural Decorative Designer Wall Panel Articles are used as wall panelling and internal cladding also. v) These specially designed Architectural Decorative Designer Wall Panel Articles arc deployed as permanent wall panels. These ‘Architectural Decorative Designer Wall Panel Article of Stainless Steel of diftrent shapes. ‘they submitted that the subject goods —Architectural Decorative Designer Wall Panel Articles of Stainless Steel” of different shapes.