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of <h1>Aluminium formwork for in-situ concrete casting classified as temporary shuttering under Heading 7610, not precast moulds 8480.</h1> Aluminium formwork sets for in-situ concrete casting were examined for classification as 'moulds for mineral materials' under CTI 84806000 versus ... Classification of aluminium formworks (mould for concrete) to be imported in form of sets by the Applicant - classifiable as moulds for mineral materials under Tariff Item 84806000 or not - HELD THAT:- It is found that shuttering/formwork is the temporary mold for concrete (often dismantled shortly after pour), whereas mould (mold) is a type of hollow container. It is further found that although formwork is the umbrella term for the forming process, while shuttering refers to the temporary molds used to hold wet concrete until it sets and cures, but often these two terms are used interchangeably - it is further found that the Indian standards consider both the terms i.e. Shuttering and Formwork to be one and the same as can be seen from the Indian Standards IS: 6461 (Part V). The Mould is described as a form for casting precast concrete units - also a key difference gathered between formworks and mould i.e. formwork generally refer to the temporary structure erected on- site for in-situ concrete work whereas moulds are generally used in off-site environment for pre- casting concrete elements for use in construction activities. The goods under consideration are Aluminium Formworks used in Construction activities. Further, from the product descriptions and images submitted by the applicant, it is found that the product is a formwork system made of Aluminium which would be imported with or without its components / accessories which would be further subjected to customization by the applicant as per the needs of their customers, although the imported system is capable of being used as such without any further customization in the construction activities - although formworks are a type of mould, however, in construction activities, Indian Standards IS 6461 (Part V) while defining them, made the distinction between them very clear that one i.e. Formworks (Shuttering) are temporary structures used on-site during construction activities whereas Moulds are used off-site for creating precast concrete elements to be used in the construction activity. Another key difference between formwork and mould is that the formwork provides not only shape to the concrete but also necessary support to hold the wet concrete in place while it sets whereas moulds generally give shapes to the concrete. After understanding this crucial difference, let me analyse and understand the relevant HSN Explanatory Notes for Heading 7604, 7610 and 8480. Since the Subject goods are essentially Formwork (Shuttering) used for on-site in-situ casting of concrete and not for pre-casting elements of concrete, these goods do not merit classification under Heading 8480 - Since the Aluminium Formwork with or without components / accessories is different from moulds used in construction activities, therefore, the same cannot be classified under Heading 8480 as Mould for moulding concrete, cement or asbestos-cement goods, but rather merits classification under Heading 7610 as Structures or Parts of Structures made of Aluminium. The subject goods are nothing but shuttering equipment which is temporarily erected on-site for casting of the wet concrete, thereby making them part of the structure, therefore the same merits classification under Heading 7610, and more particulary under CTI 76109010 / 76109020 as either structures or part of structures. Issues: (i) Whether aluminium formworks imported without supporting accessories/components are classifiable under Tariff Item 84806000 (moulds for mineral materials)? (ii) Whether aluminium formworks imported with supporting accessories/components are classifiable under Tariff Item 84806000? (iii) If not, what is the correct classification under the Customs Tariff?Issue (i): Whether aluminium formworks imported without supporting accessories/components are classifiable under Tariff Item 84806000 (moulds for mineral materials).Analysis: The goods function as formwork/shuttering used on-site to support and shape freshly poured concrete until it sets. HSN Explanatory Notes for heading 8480 predominantly exemplify moulds used to produce precast concrete units; moulds are generally hollow containers for casting precast elements. Indian standard definitions distinguish formwork/shuttering (temporary on-site support and mould) from moulds (generally for precast units). The imported panels are capable of providing structural support to wet concrete and are used as part of the casting system on-site rather than solely as precast moulds.Conclusion: Issue (i) answered in the negative. The goods are not classifiable under Tariff Item 84806000.Issue (ii): Whether aluminium formworks imported with supporting accessories/components are classifiable under Tariff Item 84806000.Analysis: The presence of accessories does not alter the functional character; assembled sets with accessories perform the on-site shuttering function and provide support as part of a construction system. GRI and HSN Explanatory Notes require classification to follow the function and essential character; these assemblies do not match the precast-mould examples under 8480 but instead operate as formwork/shuttering systems.Conclusion: Issue (ii) answered in the negative. The goods, even when imported with accessories, are not classifiable under Tariff Item 84806000.Issue (iii): If not 84806000, what is the correct classification under the Customs Tariff?Analysis: Headings 7604, 7610 and 8480 compete. Heading 7604 covers bars, rods and profiles but excludes items prepared for use in structures; the imported panels undergo welding, punching and other working operations and are prepared for use in construction, excluding them from 7604. HSN Explanatory Notes to heading 7610 (applying notes to heading 7308 mutatis mutandis) cover aluminium structures and parts thereof, and expressly include temporary scaffolding, extensible coffering beams and similar equipment. The formwork/shuttering assemblies perform a structural/support function on-site (even if temporary) and are akin to structural equipment contemplated under heading 7610. Relevant tribunal and appellate rulings have classified similar aluminium formwork as falling under heading 7610.Conclusion: Issue (iii) answered in favour of classification under Heading 7610, specifically CTI 76109010 / 76109020 as structures or parts of structures.Final Conclusion: The advance ruling concludes that the imported aluminium formwork, whether with or without accessories, functions as shuttering/structural equipment for on-site casting and is not a mould for precast units; accordingly it is classifiable under Heading 7610 rather than Heading 8480 or 7604, and the applicant's request for classification under 84806000 is denied.Ratio Decidendi: Aluminium formwork that operates primarily as temporary on-site shutteringproviding both shape and structural support to freshly cast concreteconstitutes structures or parts of structures and is classifiable under Heading 7610 of the Customs Tariff rather than under Heading 8480 (moulds for mineral materials) or Heading 7604 (bars, rods and profiles).
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