The Supreme Court of India has held that imported “Aluminium Shelving for Mushroom Growing” is liable to be classified as “Aluminium Structures” under Customs Tariff Item (CTI) 76109010, attracting a 10% basic customs duty, and not as “Parts of Agricultural Machinery” under CTI 84369900, which carries a nil rate of duty. The Division Bench comprising
Aluminium Shelving for Mushroom Growing Classifiable as ‘Aluminium Structures’, Not ‘Parts of Agricultural Machinery’: Supreme Court
