Classification of aluminium formwork and self-assessed Bills of Entry defeated differential duty demand and preserved customs exemption

Imported aluminium formwork used for construction shuttering and support was treated as classifiable under CTH 76109010 rather than as moulds under Chapter 84, so the exemption under Notification No. 152/2009-Customs was available. The Tribunal also applied the settled rule that, where a Bill of Entry has been self-assessed, the Revenue must first challenge that self-assessment before issuing a differential duty demand. As both the classification claim and the procedural basis for demand failed, the confirmed duty demand was set aside and the penalty position remained undisturbed.

---

---

Issues: Whether the imported aluminium formwork structure with accessories was correctly classifiable under CTH 76109010 and entitled to exemption under Notification No. 152/2009-Customs, and whether a differential duty demand could be sustained without first challenging the self-assessment of the Bill of Entry.

Analysis: The imported goods were found to be aluminium formwork used as shuttering and support in construction, not moulds falling under Chapter 84. The reasoning followed earlier coordinate bench decisions holding that such goods are classifiable under heading 7610 and are not excluded merely because they are temporary or site-assembled. The Tribunal also relied on the settled principle that where the Bills of Entry were self-assessed, the Revenue had to first challenge that assessment before issuing a demand notice. On both aspects, the impugned demand was held unsustainable.

Conclusion: The goods were held classifiable under CTH 76109010, the exemption under Notification No. 152/2009-Customs was held admissible, and the duty demand was held not sustainable against the assessee.

Final Conclusion: The appeal succeeded, the confirmed duty demand was set aside, and the dropping of penalty was left undisturbed.

Ratio Decidendi: A duty demand based on reclassification cannot be sustained where the imported goods are correctly classifiable under the claimed heading and the self-assessment of the Bill of Entry has not been challenged in accordance with law.

---