2026-VIL-1197-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Classification of aluminium articles – Revenue-appellant challenges the Commissioner's order allowing Cenvat credit on aluminium panels imported by the Respondent, which were classified under Customs Tariff Heading 7610 9090 at the time of importation - Whether aluminium panels that are assembled into formwork structures (Mivan System Formwork) at the Respondent's premises to function as moulds for concrete casting can be classified as capital goods and thus eligible for Cenvat credit under the Cenvat Credit Rules, 2004, or whether the classification as aluminium panels under CTH 7610 9090 precludes such credit – HELD - The goods must be classified based on their state and condition at the time of importation, not on their subsequent use or transformation at the importer's premises. Relying on the Supreme Court's decision in Commissioner of Customs (Import) v. M/s. Welkin Foods, the classification cannot be based on functional use or intended use unless the tariff heading explicitly or inherently allows consideration of use. The Chapter Heading 7610 is an eo-nomine provision describing aluminium structures by name without any reference to use, thus precluding classification based on functional characteristics. The aluminium panels were rightly classified under CTH 7610 9090 at importation, and the fact that they were later assembled into mould-like structures at the Respondent's premises does not alter their classification – The Capital goods are defined to include moulds falling under Chapter Heading 8480, but the imported goods were never classified thereunder. Cenvat credit is admissible on products as imported, not on the resultant product after assembly - The order passed by Commissioner allowing Cenvat credit is set aside as the credit cannot be extended on aluminium panels classified under CTH 7610 9090 - The Revenue appeal is allowed by way of remand
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