https://www.taxtmi.com/caselaws?id=784203 The dominant issue was tariff classification of a composite "steel-timber" shuttering member for concrete construction, claimed under headings for moulds or residuary iron/steel articles versus a specific heading for shuttering equipment. The authority held the goods are not "moulds" under Heading 8480 because they are used as temporary on-site formwork/shuttering rather than for casting precast concrete units; accordingly, classification under Heading 8480 (or machinery parts under 8487) was rejected. As Heading 7326 is residuary and a specific entry exists, and applying GIR 3(b) since steel imparts essential character, the goods were classified under Heading 7308, specifically CTI 73084000 as equipment for shuttering/formwork. en-us Mon, 05 May 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784203 The dominant issue was tariff classification of a composite "steel-timber" shuttering member for concrete construction, claimed under headings for moulds or residuary iron/steel articles versus a specific heading for shuttering equipment. The authority held the goods are not "moulds" under Heading 8480 because they are used as temporary on-site formwork/shuttering rather than for casting precast concrete units; accordingly, classification under Heading 8480 (or machinery parts under 8487) was rejected. As Heading 7326 is residuary and a specific entry exists, and applying GIR 3(b) since steel imparts essential character, the goods were classified under Heading 7308, specifically CTI 73084000 as equipment for shuttering/formwork. Case-Laws Customs Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784203