2026-VIL-1270-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported aluminium formwork structures - Appellant imported consignments of aluminium formwork structure with accessories and classified the goods under Customs Tariff Item No. 76109010 claiming exemption benefit under Notification No. 152/2009-Customs as amended by Notification No. 66/2016-Customs - Department challenged the classification contending that the imported goods should be classified under Tariff 84806000 and eligible for duty exemption under different serial numbers as the goods function as moulds for mineral materials - Whether imported aluminium formwork structures used for supporting and shaping concrete during construction and subsequently removed for reuse should be classified as structures under Tariff Heading 7610 or as moulds under Tariff Heading 8480 - HELD - Aluminium formwork structures operate as support for setting concrete and support structures in situ where concrete gets set to form immovable buildings, and are not moulds in the sense of shaping mineral materials into finished products, the goods are composed predominantly of aluminium consisting of aluminium plates and panels which are custom designed and assembled at site for construction purposes - When the product itself is not a mould, the exclusion from heading 7610 does not apply and the goods fall under heading 7610 which covers aluminium structures and parts of structures prepared for use in structures - The Explanatory Notes to heading 76.10 apply mutatis mutandis to equipment for scaffolding, shuttering, propping or pit-propping, and similar goods are classifiable under heading 7610 - The revenue's reclassification under Tariff 84806000 is not sustainable and the goods are correctly classifiable under Customs Tariff Heading 76109010, consequently the goods are entitled to exemption under Notification No. 152/2009 as amended – The impugned order is set aside and the appeal is allowed
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