Aluminium formwork classification: temporary shuttering is an aluminium structure, not a mould, so the customs exemption applies.

Temporary aluminium formwork used as shuttering in construction, removed after concrete sets and reused, is classifiable as aluminium structures under CTH 76109090 rather than as moulds for mineral materials under CTH 84806000. The distinction turned on function: formwork supports concrete in situ but does not itself produce a separate blank or finished article, unlike a mould. Because the goods remained within Chapter 76, the linked benefit under Notification No. 152/2009-CUS was available, and denial of exemption without specific justification was unsustainable. The classification demand, reclassification and denial of exemption were therefore set aside on merits.

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Issues: Whether Aluminium Formwork Materials are classifiable under CTH 76109090 as aluminium structures or under CTH 84806000 as moulds for mineral materials, and whether the benefit of S.No. 610 of Notification No. 152/2009-CUS dated 31.12.2009 is available.

Analysis: The imported goods were found to be predesigned aluminium formwork panels used as temporary shuttering to hold concrete in place until it sets, after which the panels are removed and reused. The distinguishing feature of a mould is that it produces blanks or finished articles by retaining material in a predetermined shape, whereas formwork functions as in situ support for construction and does not itself produce a separate article. The HSN notes to heading 7610 cover aluminium structures and exclude only those items that are truly moulds falling under Chapter 84. On the facts, the goods were held not to be coffering panels or moulds for mineral materials, but aluminium structural components used in construction. Since the goods remained classifiable under CTH 7610, the exemption notification for imports from Korea was also applicable, and the denial of that benefit without specific reasons was unsustainable. The rule of strict interpretation of taxing statutes and the benefit of doubt in cases of genuine classification ambiguity also supported acceptance of the assessee's classification.

Conclusion: The imported goods are classifiable under CTH 76109090 and not under CTH 84806000, and the assessee is entitled to the benefit of Notification No. 152/2009-CUS dated 31.12.2009.

Final Conclusion: The demand, reclassification, and denial of exemption were set aside on merits, and the appeal succeeded with consequential relief.

Ratio Decidendi: Temporary aluminium formwork used as shuttering in construction, which is removed after concrete sets and does not itself create separate blanks or finished articles, is classifiable as an aluminium structure rather than as a mould under Chapter 84; where classification remains under Chapter 76, the linked customs exemption cannot be denied without specific justification.

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