https://www.taxtmi.com/caselaws?id=795322 Reusable aluminium panels assembled at construction sites to provide in-situ shuttering and support while concrete sets are classifiable as aluminium structures under Customs Tariff Item 76109010. The relevant HSN notes include aluminium structures comparable to scaffolding, shuttering and propping equipment. Their removal after the concrete becomes part of an immovable structure, followed by reuse, does not make them moulds. Mould classification applies where goods produce separate finished concrete articles for subsequent use. Accordingly, the panels fall outside the mould heading and are treated as aluminium structures. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795322 Reusable aluminium panels assembled at construction sites to provide in-situ shuttering and support while concrete sets are classifiable as aluminium structures under Customs Tariff Item 76109010. The relevant HSN notes include aluminium structures comparable to scaffolding, shuttering and propping equipment. Their removal after the concrete becomes part of an immovable structure, followed by reuse, does not make them moulds. Mould classification applies where goods produce separate finished concrete articles for subsequent use. Accordingly, the panels fall outside the mould heading and are treated as aluminium structures. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795322