https://www.taxtmi.com/caselaws?id=784136 Aluminium formwork used on-site as temporary shuttering to hold and support wet concrete is not a mould for concrete under Heading 8480, because it serves in-situ construction rather than precast casting. It is classifiable under Heading 7610 as an aluminium structure or part of a structure, with the HSN notes and supporting rulings treating such formwork as a structural construction system. The ruling therefore places temporary aluminium shuttering within the structural heading and excludes it from mould classification. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 29 Dec 2025 12:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784136 Aluminium formwork used on-site as temporary shuttering to hold and support wet concrete is not a mould for concrete under Heading 8480, because it serves in-situ construction rather than precast casting. It is classifiable under Heading 7610 as an aluminium structure or part of a structure, with the HSN notes and supporting rulings treating such formwork as a structural construction system. The ruling therefore places temporary aluminium shuttering within the structural heading and excludes it from mould classification. Case-Laws Customs Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784136