Aluminium formwork used for in-situ shuttering qualifies as aluminium structures, making the claimed customs exemption available.

Aluminium formwork panels and accessories used as on-site shuttering and support while concrete sets in situ are classifiable as aluminium structures under CTH 76109010, not as moulds under CTH 84806000. The applicable HSN Explanatory Notes include shuttering equipment within heading 7610, while the imported goods do not produce separate concrete end-products. Coordinate-bench rulings on materially identical goods support this classification. The claimed customs exemption is consequently available.

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Issues: Whether aluminium formwork structures and accessories imported for in-situ construction are classifiable under CTH 76109010 as aluminium structures, rather than under CTH 84806000 as moulds, and are consequently eligible for the claimed customs exemption.

Analysis: The imported aluminium panels and accessories function as shuttering and support at the construction site while concrete sets in situ; they are removed after the permanent building structure is formed. The HSN Explanatory Notes applicable to heading 7610 include equipment for shuttering, and the goods do not constitute moulds producing separate end-products of concrete. The binding coordinate-bench rulings on materially identical goods were applicable.

Conclusion: The goods are classifiable under CTH 76109010 and not CTH 84806000; the claimed exemption benefit is consequently available. The finding is in favour of the assessee.

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