https://www.taxtmi.com/caselaws?id=795321 Aluminium formwork panels and accessories used for in-situ construction are classifiable as aluminium structures under CTH 76109010 rather than as moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium the treatment of scaffolding, shuttering, propping and pit-propping equipment under heading 7308. As the goods are assembled on site to provide temporary shuttering and support while concrete sets, then removed without producing separate concrete articles through a moulding process, the mould exclusion under heading 8480 does not apply. 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=795321 Aluminium formwork panels and accessories used for in-situ construction are classifiable as aluminium structures under CTH 76109010 rather than as moulds under CTH 84806000. The HSN Explanatory Notes to heading 7610 extend to aluminium the treatment of scaffolding, shuttering, propping and pit-propping equipment under heading 7308. As the goods are assembled on site to provide temporary shuttering and support while concrete sets, then removed without producing separate concrete articles through a moulding process, the mould exclusion under heading 8480 does not apply. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795321