https://www.taxtmi.com/highlights?id=101930 Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief. en-us Wed, 22 Jul 2026 08:48:46 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101930 Aluminium formwork structures and accessories assembled at construction sites to support concrete while it sets, then removed, are described as aluminium structures rather than concrete moulds because they function as shuttering and support and do not produce separate concrete end-products. The text states that such goods fall under CTH 76109010, not CTH 84806000, following prior Tribunal reasoning for similar scaffolding, shuttering, propping or pit-propping equipment. On that classification, the claimed customs exemption for aluminium structures applies, and the demand was set aside with consequential relief. Highlights Customs Wed, 22 Jul 2026 08:48:46 +0530 https://www.taxtmi.com/highlights?id=101930