COMMISSIONER OF CUSTOMS (IMPORT) versus M/S WELKIN FOODS

Case summary from SCR

Issue for Consideration Whether the subject goods in question should be classified as ‘parts’ of machines or mechanical appliances of Chapter 84 under CTI 84369900 or as aluminium structures of Chapter 76 under CTI 76109010. Headnotes† Customs Act, 1962 – Customs Tariff Tax Appellate Tribunal held that the aluminium shelves imported by the respondent should be classified under Customs Tariff Item 84369900, as ‘parts’ of agricultural machinery, as opposed to Customs Tariff Item 76109010, as aluminium structures – The respondent has