2026-VIL-1295-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Aluminium Formwork Structure – Appellant imported consignments of Aluminium Formwork Structure with Accessories, classified the goods under Customs Tariff Item No. 76109010 claiming exemption benefit under Notification No. 152/2009-Customs and paid IGST at the rate of 18 percent by classifying the goods under Schedule-III of IGST Notification 01/2017 – Department challenged the declared classification under Tariff 76109010 and claimed that the same is appropriately classifiable under Tariff 84806000 as moulds, eligible for different duty exemption benefit and applicable rate of IGST – The goods are assembled at the site of the construction with molten concrete mixture poured in the hollow shape and after the concrete solidifies, the imported goods are disassembled and removed from the construction site and reused thereafter – Whether the imported goods are classifiable as structures under Tariff 76109010 or as moulds under Tariff 84806000 – HELD – The goods in question are acting as a support for setting of the concrete and once set the structure remains where it is and only the plates are removed, therefore there is a stark difference between this product and the mould and the goods cannot be treated as if they are a mould for moulding in building – The goods are in the nature of various aluminium plates though custom designed, which are assembled at site in situ for construction of buildings and since in view of the use of this panel it cannot be called a mould, the exclusion for moulds under Chapter 84 is not applicable – The Tribunal relied on the Explanatory Notes under HSN and prior decisions of Kolkata and Hyderabad benches which held similar goods as classifiable under Tariff 76109010 – The goods are classifiable under Tariff 76109010 and not under Tariff 84806000 – The impugned orders are set aside and the appeals are allowed
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