Classification of imported goods - Imports aluminium shelving ...

Tribunal Grants Duty Exemption for Aluminium Shelving Used in Mushroom Farming, Recognizing Them as Agricultural Devices.

April 22, 2024

Case Laws     Customs     AT

Classification of imported goods - Imports aluminium shelving for Mushroom - The Appellate Tribunal ruled in favor of the appellant. They determined that the imported goods, particularly the aluminium shelving, were integral to mushroom cultivation mechanization and qualified as mechanical devices for agriculture. As a result, the Tribunal set aside the department's classification and allowed the appellant's claim of duty exemption.

View Source