Aluminium formwork classification favours aluminium structures where panels provide temporary in-situ shuttering rather than produce separate moulded articles.

Aluminium formwork panels and accessories used for in-situ construction are classifiable as aluminium structures under CTH 76109010 rather than as moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium the treatment of scaffolding, shuttering, propping and pit-propping equipment under heading 7308. As the goods are assembled on site to provide temporary shuttering and support while concrete sets, then removed without producing separate concrete articles through a moulding process, the mould exclusion under heading 8480 does not apply.

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Issues: Whether aluminium formwork structures and accessories imported for in-situ construction are classifiable as aluminium structures under CTH 76109010 or as moulds under CTH 84806000.

Analysis: The HSN Explanatory Notes applicable to heading 7610 extend to aluminium structures the treatment of equipment for scaffolding, shuttering, propping and pit-propping under heading 7308. The imported aluminium panels and accessories are assembled at the construction site to provide shuttering and support while concrete sets in situ; they are subsequently removed, whereas the resulting immovable building structure remains. They do not produce separate concrete articles as end products of a moulding process. The exclusion for moulds under heading 8480 was therefore inapplicable.

Conclusion: The goods are classifiable under CTH 76109010 and not under CTH 84806000, in favour of the assessee.

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