Aluminium shelves imported for use in a mushroom cultivation...

Aluminium shelves imported for use in a mushroom cultivation set-up were in dispute as to whether they were classifiable as parts of agricultural machinery under CTI 84369900 or as aluminium structures under CTI 76109010. Applying the GRIs sequentially and the "as imported" principle, the Court held that common/trade parlance and "use" are relevant only where the heading text or statutory notes so warrant, and intended use must be inferred from objective characteristics. The shelves satisfied the two-part requirement of CTI 76109010 as aluminium structures/parts of structures. The mushroom growing apparatus was neither a composite machine nor a functional unit, and the shelves were not "parts" since they did not contribute to the operation of independent machines but merely provided a surface. Classification under CTI 76109010 upheld; revenue appeal allowed. - SC

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