https://www.taxtmi.com/caselaws?id=764683 Temporary aluminium formwork used as shuttering in construction, removed after concrete sets and reused, is classifiable as aluminium structures under CTH 76109090 rather than as moulds for mineral materials under CTH 84806000. The distinction turned on function: formwork supports concrete in situ but does not itself produce a separate blank or finished article, unlike a mould. Because the goods remained within Chapter 76, the linked benefit under Notification No. 152/2009-CUS was available, and denial of exemption without specific justification was unsustainable. The classification demand, reclassification and denial of exemption were therefore set aside on merits. en-us Mon, 13 Jan 2025 00:00:00 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764683 Temporary aluminium formwork used as shuttering in construction, removed after concrete sets and reused, is classifiable as aluminium structures under CTH 76109090 rather than as moulds for mineral materials under CTH 84806000. The distinction turned on function: formwork supports concrete in situ but does not itself produce a separate blank or finished article, unlike a mould. Because the goods remained within Chapter 76, the linked benefit under Notification No. 152/2009-CUS was available, and denial of exemption without specific justification was unsustainable. The classification demand, reclassification and denial of exemption were therefore set aside on merits. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764683