P. S. Srijan Heights Developers Vs Commissioner of Customs (Appeals) (CESTAT Kolkata)
The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata concerned the classification of imported “Aluminium Formwork Structure with Accessories” imported for home consumption. The appellant had classified the goods under Customs Tariff Heading (CTH) 76109010 and claimed exemption under Notification No. 152/2009-Customs (Sl. No. 610), supported by a preferential Certificate of Origin issued by the Korean Chamber of Commerce and Industries. The Department disputed the classification, contending that the goods were appropriately classifiable under CTH 84806000 as moulds for mineral materials because they were assembled at construction sites, concrete was poured into them, and they were subsequently dismantled and reused. Based on this classification, differential customs duty, interest and penalty were demanded and confirmed by the lower authorities. One of the appeals involved Bill of Entry No. 9002497 dated 26.11.2018, with a confirmed customs demand of ₹19,64,987.
The appellant submitted that the imported goods had consistently been classified under CTH 76109010 by the supplier and in the Certificate of Origin. It relied on earlier Tribunal decisions, the ITC-HS code available on the Indian Trade Portal, Rule 3(a) of the General Rules for Interpretation, and contended that Heading 7610 specifically covers aluminium structures, whereas Heading 8480 provides only a general description of moulds. The appellant further relied on the Kolkata Bench decision in Alcove Construction Private Limited v. Commissioner of Customs (Port) and the Hyderabad Bench decision in Vijay Nirman Co. Ltd. v. Principal Commissioner of Customs, Vishakapatnam, both of which had held that aluminium formwork is classifiable under CTH 76109010.
