Imported Aluminium Formworks Classified as Temporary Structures Under CTI 7610: CAAR Delhi

In re Knest Manufacturers Pvt. Ltd. (CAAR Delhi)

In a significant ruling for the construction sector, the Customs Authority for Advance Rulings (CAAR), Delhi, has determined that imported Aluminium Formworks (moulds for concrete), whether with or without supporting accessories, are to be classified under Customs Tariff Item (CTI) 7610 as “Aluminium structures… and parts of structures.” This ruling, in the case of “In re Knest Manufacturers Pvt. Ltd.,” clarifies the classification of these

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