https://www.taxtmi.com/caselaws?id=795405 Aluminium formwork panels and accessories used as on-site shuttering and support while concrete sets in situ are classifiable as aluminium structures under CTH 76109010, not as moulds under CTH 84806000. The applicable HSN Explanatory Notes include shuttering equipment within heading 7610, while the imported goods do not produce separate concrete end-products. Coordinate-bench rulings on materially identical goods support this classification. The claimed customs exemption is consequently available. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795405 Aluminium formwork panels and accessories used as on-site shuttering and support while concrete sets in situ are classifiable as aluminium structures under CTH 76109010, not as moulds under CTH 84806000. The applicable HSN Explanatory Notes include shuttering equipment within heading 7610, while the imported goods do not produce separate concrete end-products. Coordinate-bench rulings on materially identical goods support this classification. The claimed customs exemption is consequently available. Case-Laws Customs Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795405