https://www.taxtmi.com/caselaws?id=784592 The dominant issue was tariff classification of imported aluminium shelves as "parts" of agricultural machinery under CTI 84369900 or as aluminium structures under CTI 76109010. Applying GRIs sequentially and the "as imported" principle, the SC held that common/trade parlance and "use" are relevant only where the heading so indicates and must be inferred from objective characteristics, not actual post-import use. The shelves satisfied the two-part test for CTI 76109010 (aluminium; structure/part of structure). They were not classifiable under Heading 8436 because the mushroom-growing apparatus was neither a composite machine nor a functional unit, and the shelves did not qualify as "parts" since the machines were complete and operational without them. The impugned judgment was set aside and the appeal allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 06 Jan 2026 18:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784592 The dominant issue was tariff classification of imported aluminium shelves as "parts" of agricultural machinery under CTI 84369900 or as aluminium structures under CTI 76109010. Applying GRIs sequentially and the "as imported" principle, the SC held that common/trade parlance and "use" are relevant only where the heading so indicates and must be inferred from objective characteristics, not actual post-import use. The shelves satisfied the two-part test for CTI 76109010 (aluminium; structure/part of structure). They were not classifiable under Heading 8436 because the mushroom-growing apparatus was neither a composite machine nor a functional unit, and the shelves did not qualify as "parts" since the machines were complete and operational without them. The impugned judgment was set aside and the appeal allowed. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784592