Classification of the aluminium shelving in this case

The shelving was made of aluminium and had the objective characteristics of a structure. It met the two-part criterion of aluminium material and structural character. The goods were therefore classifiable under CTI 76109010 as aluminium structures. They were not machinery under Chapter Heading 8436. They also did not qualify as parts of agricultural machinery. The machines placed on the shelving remained independently operational. The tribunal erred by applying the “more specific heading” test out of sequence. The Supreme Court allowed the appeal and set aside the tribunal’s judgment. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19