https://www.taxtmi.com/caselaws?id=794224 Aluminium formwork structures with accessories were held classifiable under CTH 76109010 as aluminium construction structures, not under CTH 84806000 as moulds for mineral materials, because temporary shuttering for concrete casting does not answer the HSN concept of a mould. The duty demand based on the Revenue's classification was therefore rejected. The Tribunal also held that an adjudicating authority cannot enhance customs duty on a certificate of origin objection not raised in the show cause notice, as adjudication must remain confined to the notice. On both grounds, the impugned order was set aside and the appeal was allowed with consequential relief. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794224 Aluminium formwork structures with accessories were held classifiable under CTH 76109010 as aluminium construction structures, not under CTH 84806000 as moulds for mineral materials, because temporary shuttering for concrete casting does not answer the HSN concept of a mould. The duty demand based on the Revenue's classification was therefore rejected. The Tribunal also held that an adjudicating authority cannot enhance customs duty on a certificate of origin objection not raised in the show cause notice, as adjudication must remain confined to the notice. On both grounds, the impugned order was set aside and the appeal was allowed with consequential relief. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794224