Aluminium Shelves Classifiable as Structures Because They Lack Mechanical Function: SC
CA Vijayakumar Shetty
07 Jan 2026
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Custom Duty |
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Custom Duty |
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Case Law Details
Case Name : Commissioner of Customs (Import) Vs Welkin Foods (Supreme Court of India)
Related Assessment Year :
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Courts :
Supreme Court of India
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Commissioner of Customs (Import) Vs Welkin Foods (Supreme Court of India)
Customs Classification of Mushroom Shelving: Aluminium Structures vs Parts of Agricultural Machinery
The Supreme Court examined whether aluminium shelving imported for mushroom cultivation should be classified as “aluminium structures” under CTI 76109010 or as “parts of agricultural machinery” under CTI 84369900. The Court undert
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