Mushroom aluminium shelves classified as aluminium structures: SC

The Supreme Court has held that aluminium shelving used for mushroom cultivation is liable to be classified under the Customs Tariff Item (CTI) as “aluminium structures”. It allowed an appeal against a CESTAT judgment that had classified the imported shelves under CTI 84369900 as “parts” of agricultural machinery, instead of CTI 76109010 as aluminium structures.