ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 13.09.2025
CESTAT Kolkata provides clarity on the classification of Aluminium Formwork under Customs Tariffβ β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside the demand of differential duty against M/s. β Unimarkmirania Projects LLP in a case concerning the classification of imported Aluminium Formwork Structures with Accessories. β The decision, delivered on September 12, 2025, brings clarity to the classification of such goods under the Customs Tariff Act, 1975, and the applicability of exemption benefits under Customs Notification No. 152/2009.
Background of the Case
The dispute arose when M/s. β Unimarkmirania Projects LLP imported Aluminium Formwork Structures with Accessories from the Republic of Korea under Bill of Entry No. β 4382970 dated August 6, 2019. β The importer classified the goods under Customs Tariff Item (CTI) 76109010 and claimed exemption benefits under Sl. β No. 610 of Notification No. β 152/2009, as amended. β The Revenue, however, contested this classification, arguing that the goods should be classified under CTI 84806000 and that the exemption benefit should be availed under Sl. β No. 780 of the same notification. β
The Revenue issued a Show Cause Notice proposing to reclassify the goods and recover differential duty, along with interest and penalties. β The adjudicating authority upheld the Revenue’s stance, and the Commissioner of Customs (Appeals) affirmed this decision, though the penalty was dropped. Aggrieved, the appellant approached the Tribunal.
Source: CESTAT Kolkata
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