Imported 'Aluminium Formwork Materials' classified under CTH ...
Imported aluminium formwork materials classified under CTH 76109090, not CTH 84806000.
January 16, 2025
Case Laws Customs AT
Imported 'Aluminium Formwork Materials' classified under CTH 76109090, not CTH 84806000. Not a mould under Chapter 84 exclusion for structures. Entitled to exemption under Notification No. 152/2009-Cus S.No. 610 as import from Republic of Korea. Denial of notification benefit set aside for lack of reasons. Appeal allowed by CESTAT.
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