Aluminium formwork for on-site concrete casting classified as a structural article, not a concrete mould.
Aluminium formwork used on-site as temporary shuttering to hold and support wet concrete is not a mould for concrete under Heading 8480, because it serves in-situ construction rather than precast casting. It is classifiable under Heading 7610 as an aluminium structure or part of a structure, with the HSN notes and supporting rulings treating such formwork as a structural construction system. The ruling therefore places temporary aluminium shuttering within the structural heading and excludes it from mould classification.
Issues: (i) Whether aluminium formwork imported without or with supporting accessories/components is classifiable under Heading 8480 as moulds for concrete. (ii) If not, whether the goods are classifiable under Heading 7610 as aluminium structures or parts of structures.
Issue (i): Whether aluminium formwork imported without or with supporting accessories/components is classifiable under Heading 8480 as moulds for concrete.
Analysis: The goods were found to be formwork or shuttering used on-site in construction to hold wet concrete until it sets, and not moulds for precast concrete elements. The nature of the goods was treated as temporary support for in-situ casting, not as moulds contemplated by Heading 8480. The HSN notes to Heading 8480 were read as covering moulds for mineral materials, including moulds for concrete, but the ruling distinguished those from on-site formwork used during construction.
Conclusion: The goods are not classifiable under Heading 8480. This issue is decided against the applicant and in favour of Revenue.
Issue (ii): If not, whether the goods are classifiable under Heading 7610 as aluminium structures or parts of structures.
Analysis: The goods were held to be a construction system of aluminium panels and accessories that functions as temporary shuttering and provides support to concrete during casting. The ruling relied on the scope of Heading 7610 and the HSN notes, including the application of the notes to Heading 7308 mutatis mutandis, to conclude that temporary scaffolding, shuttering, and related equipment can fall within structural headings. The cited tribunal rulings were treated as supporting the view that aluminium formwork used for construction-site shuttering is classifiable as a structure or part of a structure.
Conclusion: The goods are classifiable under Heading 7610, more particularly under CTI 76109010 or 76109020, as structures or parts of structures. This issue is decided in favour of Revenue.
Final Conclusion: The advance ruling holds that aluminium formwork used for temporary on-site concrete casting is not a mould under Heading 8480 but falls under Heading 7610 as a structural article.
Ratio Decidendi: Goods used as temporary construction shuttering that provide both shape and support to wet concrete are classified according to their structural function under the heading for structures or parts of structures, and not as moulds for concrete.
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