Aluminium Mushroom Shelves Classified Under CTI 76109010 | SC

Case Details: Commissioner of Customs (Import) vs. Welkin Foods (2026) 38 Centax 104 (S.C.) 

Judiciary and Counsel Details

• J.B. Pardiwala & R. Mahadevan, JJ.
• Shri Gurmeet Singh Makker, AOR, for the Appellant.
• S/Shri Salil Arora, Mayur Punjabi, Advocates & Tahir Ashraf Siddiqui, AOR, for the Respondent.

Facts of the Case

The appellant challenged the classification of aluminium shelves and racks imported for mushroom cultivation, contending that the goods should be classified under Chapter Heading 8436 as agricultural machinery. The goods were imported along with floor drains and an automatic watering system. The dispute concerned whether the aluminium shelves were machinery or structures under the Customs Tariff Act, 1975. The matter was accordingly placed before the Supreme Court.

Supreme Court Held

The Supreme Court held that aluminium shelves and racks for mushroom cultivation could not be classified under Chapter Heading 8436. The Court clarified that the end-use of goods is relevant for classification only where the tariff entry refers to ‘use or adaptation,’ and that an importer asserting a specialised market meaning bears the burden of proof. Since the shelves did not form part of the mechanical or electrical operation of the machinery, they could not be classified as agricultural machinery. Consequently, the goods were held to be classifiable under CTI 7610 90 10 as aluminium structures.

List of Cases Reviewed

• Welkin Foods v. Commissioner — (2024) 19 Centax 77 (Tri. – Del.) — Reversed [Paras 1, 11, 12, 14, 15, 138, 143, 159]

List of Cases Cited

• A. Nagaraju Bros. v. State of Andhra Pradesh — 1994 (72) E.L.T. 801 (S.C.) — Relied on [Para 97]
• Akbar Badruddin Jiwani v. Collector — 1990 (47) E.L.T. 161 (S.C.) — Relied on [Paras 14, 53, 54]
• Asian Paints India Ltd. v. Collector — 1988 (35) E.L.T. 3 (S.C.) — Referred [Para 41]
• Atul Glass Industries Ltd. v. Collector — 1986 (25) E.L.T. 473 (S.C.) — Noted [Para 83]
• Camelback Products, LLC V. United States — 649 F.3d 1361 — Relied on [Para 65]
• Carl Zeiss, Inc. v. United States — 195 F.3d 1375 (Fed. Cir. 1999) — Referred [Para 99]
• Chemical and Fibres of India Ltd. v. Union of India — 1997 (89) E.L.T. 633 (S.C.) — Relied on [Paras 57, 60]
• Clarendon Marketing, Inc. v. United States — 144 F.3d 1464 (Fed. Cir. 1998) — Referred [Para 99]
• Collector v. Kumudam Publications (P) Ltd. — 1997 (96) E.L.T. 226 (S.C.) — Relied on [Paras 15, 76]
• Collector v. Maestro Motors Ltd. — 2004 (174) E.L.T. 289 (S.C.) — Referred [Para 29]
• Commissioner of Income Tax v. Mir Mohammad Ali — 1964 SCC OnLine SC 199 — Relied on [Para 130]
• Commissioner v. Ashwani Homeo Pharmacy — 2023 (385) E.L.T. 6 (S.C.) = (2023) 6 Centax 39 (S.C.) — Noted [Para 78]
• Commissioner v. Carrier Aircon Ltd. — 2006 (199) E.L.T. 577 (S.C.) — Relied on [Paras 80, 81, 83, 84]
• Commissioner v. Connaught Plaza Restaurant (P) Ltd. — 2012 (286) E.L.T. 321 (S.C.) — Relied on [Paras 49, 51, 63, 67]
• Commissioner v. D.L. Steels — 2022 (381) E.L.T. 289 (S.C.) — [Paras 52, 67]
• Commissioner v. Jocil Ltd. — 2011 (263) E.L.T. 9 (S.C.) — Referred [Para 31]
• Commissioner v. Madhan Agro Industries (India) Pvt. Ltd. — 2025 (391) G.S.T.L. 145 (S.C.) = (2024) 25 Centax 269 (S.C.) — Relied on [Paras 38, 55, 56]
• Commissioner v. Simplex Mills Co. Ltd. — 2005 (181) E.L.T. 345 (S.C.) — Referred [Para 36]
• Commissioner v. Sony India Ltd. — 2008 (231) E.L.T. 385 (S.C.) — Referred [Para 29]
• Commissioner v. Videocon Industries Ltd. — 2023 (384) E.L.T. 628 (S.C.) = (2023) 5 Centax 108 (S.C.) — Relied on [Para 122]
• Commissioner v. Wockhardt Life Sciences Ltd. — 2012 (277) E.L.T. 299 (S.C.) — Noted [Para 78]
• Dharti Dredging and Infrastructure Ltd. v. Commissioner — 2023 (384) E.L.T. 520 (S.C.) = (2023) 4 Centax 320 (S.C.) — Distinguished [Paras 15, 141]
• Dunlop India Ltd. v. Union of India — 1983 (13) E.L.T. 1566 (S.C.) — Relied on [Paras 14, 15, 43, 71, 72, 73, 75, 76, 77, 81, 85]
• Ford Motor Company V. United States — 926 F.3d 741 (Fed. Cir. 2019) — Referred [Para 99]
• GRK Canada Ltd. v. United States — 773 F.3d 1282 (Fed. Cir. 2014) — Referred [Para 99]
• Hark GmbH & Co. KG Kaminund Kachelofenbau v. Hauptzollamt Duisburg — Case 450/12 — Referred [Para 102]
• Indian Aluminium Cables Ltd. v. Union of India — 1985 (21) E.L.T. 3 (S.C.) — Noted [Paras 14, 15, 74, 75]
• Indian Tool Manufacturers v. Assistant Collector — 1994 (74) E.L.T. 12 (S.C.) — Relied on [Paras 61, 64, 65, 76, 79, 81, 83, 84]
• Indo-International Industries v. Commissioner of Sales Tax — 1981 (8) E.L.T. 325 (S.C.) — Referred [Para 41]
• Indurstriemetall Luma GmbH v. Hauptzollamt Duisburg — Case 38/76 — Referred [Para 101]
• Intel Design Systems (India)Pvt. Ltd. v. Commissioner — 2008 (223) E.L.T. 135 (S.C.) — Relied on [Para 122]
• Kreyenhop & Kluge GmbH & Co. KG v. Hauptzollamt Hannover — Case C-471/17 — Noted [Para 68]
• Len-Ron Mfg. Co. V. United States — 334 F.3d 1304, 1309 (Fed. Cir. 2003) — Noted [Para 68]
• Nederlandsch BV v. Inspector of Customs and Excise — Case 37/82 — Referred [Para 102]
• O.K. Play (India) Ltd. v. Commissioner — 2005 (180) E.L.T. 300 (S.C.) — Relied on [Paras 62, 63, 97]
• Oliver Medical SIA v. Valsts ienëumu dienests — Case C-547/13 — Referred [Para 102]
• Oswal Agro Mills Ltd. v. Collector — 1993 (66) E.L.T. 37 (S.C.) — Referred [Paras 44, 45, 46, 67]
• Pappu Sweets and Biscuits v. Commissioner — 2004 (178) E.L.T. 48 (S.C.) — Referred [Para 41]
• Pfizer Consumer Healthcare Ltd. v. Commissioner for Her Majesty’s Revenue and Customs — Case C-182/19 — Referred [Para 102]
• Puma Ayurvedic Herbal Pvt. Ltd. v. Commissioner — 2006 (196) E.L.T. 3 (S.C.) — Noted [Para 78]
• Reliance Cellulose Products Ltd. v. Collector — 1997 (93) E.L.T. 646 (S.C.) — Relied on [Paras 59, 60, 63]
• Salora International Ltd. v. Commissioner — 2012 (284) E.L.T. 3 (S.C.) — Referred [Para 29]
• Saraswati Sugar Mills v. Commissioner — 2011 (270) E.L.T. 465 (S.C.) — Referred [Paras 14, 139]
• Secure Meters Ltd. v. Commissioner — 2015 (319) E.L.T. 565 (S.C.) — Referred [Para 36]
• Shantilal Khushaldass & Bros. Pvt. Ltd. v. Assistant Collector — 1997 (94) E.L.T. 472 (S.C.) — Referred [Para 14]
• Skatteministeriet Departementet v. Global Gravity ApS — Case C-788/21 — Noted [Para 68]
• Union of India v. V.M. Salgaoncar & Bros.(P) Ltd. — 1998 (99) E.L.T. 3 (S.C.) — Referred [Para 14]
• United Offset Process Pvt. Ltd. v. Assistant Collector — 1988 (38) E.L.T. 568 (S.C.) — Referred [Para 41]
• Unomedical A/S v. Skatteministeriet — Case C-152/10 — Referred [Para 139]