Aluminium Shelves Classifiable as Structures Because They Lack Mechanical Function: SC

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 undertook an exhaustive analysis of the Customs Act, 1962, the Customs Tariff Act, 1975, the General Rules for Interpretation (GRI), and the HSN Explanatory Notes, emphasising that classificati...