{"id":7570,"date":"2026-01-12T18:00:39","date_gmt":"2026-01-12T12:30:39","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7570"},"modified":"2026-01-12T18:00:39","modified_gmt":"2026-01-12T12:30:39","slug":"aluminium-mushroom-shelves-classified-under-cti-76109010-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/aluminium-mushroom-shelves-classified-under-cti-76109010-sc","title":{"rendered":"Aluminium Mushroom Shelves Classified Under CTI 76109010 | SC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000415048\/aluminium-shelves-for-mushroom-cultivation-cannot-be-classifiedunder-heading-8436-cti-76109010-applicable-sc\"><span class=\"TextRun SCXW106260804 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW106260804 BCX0\">Commissioner of Customs (Import) vs. Welkin Foods (2026) 38\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW106260804 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW106260804 BCX0\">\u00a0104 (S.C.)<\/span><\/span><\/a><span class=\"EOP SCXW106260804 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000018110\">J.B. Pardiwala<\/span><\/strong>\u00a0&amp;<strong>\u00a0<span id=\"111170000000039649\">R. Mahadevan<\/span><\/strong>, JJ.<\/li>\n<li><strong>Shri Gurmeet Singh Makker<\/strong>, AOR, for the Appellant.<\/li>\n<li><strong>S\/Shri Salil Arora,<\/strong> <strong>Mayur Punjabi<\/strong>, Advocates &amp; <strong>Tahir Ashraf Siddiqui,<\/strong> AOR, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>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 \u2018use or adaptation,\u2019 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.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2019%20Centax%2077%20(Tri.%20-%20Del.)&amp;itemType=AP\">Welkin Foods v. Commissioner<\/a> \u2014 (2024) 19 Centax 77 (Tri. &#8211; Del.) \u2014 Reversed [Paras 1, 11, 12, 14, 15, 138, 143, 159]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"http:\/\/centaxonline.com\/search?searchData=1994%20(72)%20E.L.T.%20801%20(S.C.)&amp;itemType=AP\">A. Nagaraju Bros. v. State of Andhra Pradesh<\/a> \u2014 1994 (72) E.L.T. 801 (S.C.) \u2014 Relied on [Para 97]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1990%20(47)%20E.L.T.%20161%20(S.C.)&amp;itemType=AP\">Akbar Badruddin Jiwani v. Collector<\/a> \u2014 1990 (47) E.L.T. 161 (S.C.) \u2014 Relied on [Paras 14, 53, 54]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1988%20(35)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Asian Paints India Ltd. v. Collector<\/a> \u2014 1988 (35) E.L.T. 3 (S.C.) \u2014 Referred [Para 41]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1986%20(25)%20E.L.T.%20473%20(S.C.)&amp;itemType=AP\">Atul Glass Industries Ltd. v. Collector<\/a> \u2014 1986 (25) E.L.T. 473 (S.C.) \u2014 Noted [Para 83]<\/li>\n<li>Camelback Products, LLC V. United States \u2014 649 F.3d 1361 \u2014 Relied on [Para 65]<\/li>\n<li>Carl Zeiss, Inc. v. United States \u2014 195 F.3d 1375 (Fed. Cir. 1999) \u2014 Referred [Para 99]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(89)%20E.L.T.%20633%20(S.C.)&amp;itemType=AP\">Chemical and Fibres of India Ltd. v. Union of India<\/a> \u2014 1997 (89) E.L.T. 633 (S.C.) \u2014 Relied on [Paras 57, 60]<\/li>\n<li>Clarendon Marketing, Inc. v. United States \u2014 144 F.3d 1464 (Fed. Cir. 1998) \u2014 Referred [Para 99]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(96)%20E.L.T.%20226%20(S.C.)&amp;itemType=AP\">Collector v. Kumudam Publications (P) Ltd.<\/a> \u2014 1997 (96) E.L.T. 226 (S.C.) \u2014 Relied on [Paras 15, 76]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(174)%20E.L.T.%20289%20(S.C.)&amp;itemType=AP\">Collector v. Maestro Motors Ltd.<\/a> \u2014 2004 (174) E.L.T. 289 (S.C.) \u2014 Referred [Para 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1964%20SCC%20OnLine%20SC%20199&amp;itemType=AP\">Commissioner of Income Tax v. Mir Mohammad Ali<\/a> \u2014 1964 SCC OnLine SC 199 \u2014 Relied on [Para 130]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%206%20(S.C.)&amp;itemType=AP\">Commissioner v. Ashwani Homeo Pharmacy<\/a> \u2014 2023 (385) E.L.T. 6 (S.C.) = (2023) 6 Centax 39 (S.C.) \u2014 Noted [Para 78]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(199)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Carrier Aircon Ltd.<\/a> \u2014 2006 (199) E.L.T. 577 (S.C.) \u2014 Relied on [Paras 80, 81, 83, 84]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(286)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Commissioner v. Connaught Plaza Restaurant (P) Ltd.<\/a> \u2014 2012 (286) E.L.T. 321 (S.C.) \u2014 Relied on [Paras 49, 51, 63, 67]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(263)%20E.L.T.%209%20(S.C.)&amp;itemType=AP\">Commissioner v. D.L. Steels<\/a> \u2014 2022 (381) E.L.T. 289 (S.C.) \u2014 [Paras 52, 67]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(263)%20E.L.T.%209%20(S.C.)&amp;itemType=AP\">Commissioner v. Jocil Ltd.<\/a> \u2014 2011 (263) E.L.T. 9 (S.C.) \u2014 Referred [Para 31]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(391)%20G.S.T.L.%20145%20(S.C.)%20%3D%20(2024)%2025%20Centax%20269%20(S.C.)&amp;itemType=AP\">Commissioner v. Madhan Agro Industries (India) Pvt. Ltd.<\/a> \u2014 2025 (391) G.S.T.L. 145 (S.C.) = (2024) 25 Centax 269 (S.C.) \u2014 Relied on [Paras 38, 55, 56]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(181)%20E.L.T.%20345%20(S.C.)&amp;itemType=AP\">Commissioner v. Simplex Mills Co. Ltd.<\/a> \u2014 2005 (181) E.L.T. 345 (S.C.) \u2014 Referred [Para 36]<\/li>\n<li>Commissioner v. Sony India Ltd. \u2014 2008 (231) E.L.T. 385 (S.C.) \u2014 Referred [Para 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(384)%20E.L.T.%20628%20(S.C.)%20%3D%20(2023)%205%20Centax%20108%20(S.C.)&amp;itemType=AP\">Commissioner v. Videocon Industries Ltd.<\/a> \u2014 2023 (384) E.L.T. 628 (S.C.) = (2023) 5 Centax 108 (S.C.) \u2014 Relied on [Para 122]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(277)%20E.L.T.%20299%20(S.C.)&amp;itemType=AP\">Commissioner v. Wockhardt Life Sciences Ltd.<\/a> \u2014 2012 (277) E.L.T. 299 (S.C.) \u2014 Noted [Para 78]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(384)%20E.L.T.%20520%20(S.C.)&amp;itemType=AP\">Dharti Dredging and Infrastructure Ltd. v. Commissioner<\/a> \u2014 2023 (384) E.L.T. 520 (S.C.) = (2023) 4 Centax 320 (S.C.) \u2014 Distinguished [Paras 15, 141]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201566%20(S.C.)&amp;itemType=AP\">Dunlop India Ltd. v. Union of India<\/a> \u2014 1983 (13) E.L.T. 1566 (S.C.) \u2014 Relied on [Paras 14, 15, 43, 71, 72, 73, 75, 76, 77, 81, 85]<\/li>\n<li>Ford Motor Company V. United States \u2014 926 F.3d 741 (Fed. Cir. 2019) \u2014 Referred [Para 99]<\/li>\n<li>GRK Canada Ltd. v. United States \u2014 773 F.3d 1282 (Fed. Cir. 2014) \u2014 Referred [Para 99]<\/li>\n<li>Hark GmbH &amp; Co. KG Kaminund Kachelofenbau v. Hauptzollamt Duisburg \u2014 Case 450\/12 \u2014 Referred [Para 102]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1985%20(21)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Indian Aluminium Cables Ltd. v. Union of India<\/a> \u2014 1985 (21) E.L.T. 3 (S.C.) \u2014 Noted [Paras 14, 15, 74, 75]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1994%20(74)%20E.L.T.%2012%20(S.C.)&amp;itemType=AP\">Indian Tool Manufacturers v. Assistant Collector<\/a> \u2014 1994 (74) E.L.T. 12 (S.C.) \u2014 Relied on [Paras 61, 64, 65, 76, 79, 81, 83, 84]<\/li>\n<li>Indo-International Industries v. Commissioner of Sales Tax \u2014 1981 (8) E.L.T. 325 (S.C.) \u2014 Referred [Para 41]<\/li>\n<li>Indurstriemetall Luma GmbH v. Hauptzollamt Duisburg \u2014 Case 38\/76 \u2014 Referred [Para 101]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(223)%20E.L.T.%20135%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Intel Design Systems (India)Pvt. Ltd. v. Commissioner<\/a> \u2014 2008 (223) E.L.T. 135 (S.C.) \u2014 Relied on [Para 122]<\/li>\n<li>Kreyenhop &amp; Kluge GmbH &amp; Co. KG v. Hauptzollamt Hannover \u2014 Case C-471\/17 \u2014 Noted [Para 68]<\/li>\n<li>Len-Ron Mfg. Co. V. United States \u2014 334 F.3d 1304, 1309 (Fed. Cir. 2003) \u2014 Noted [Para 68]<\/li>\n<li>Nederlandsch BV v. Inspector of Customs and Excise \u2014 Case 37\/82 \u2014 Referred [Para 102]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(180)%20E.L.T.%20300%20(S.C.)&amp;itemType=AP\">O.K. Play (India) Ltd. v. Commissioner<\/a> \u2014 2005 (180) E.L.T. 300 (S.C.) \u2014 Relied on [Paras 62, 63, 97]<\/li>\n<li>Oliver Medical SIA v. Valsts ien\u00ebumu dienests \u2014 Case C-547\/13 \u2014 Referred [Para 102]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1993%20(66)%20E.L.T.%2037%20(S.C.)&amp;itemType=AP\">Oswal Agro Mills Ltd. v. Collector<\/a> \u2014 1993 (66) E.L.T. 37 (S.C.) \u2014 Referred [Paras 44, 45, 46, 67]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(178)%20E.L.T.%2048%20(S.C.)&amp;itemType=AP\">Pappu Sweets and Biscuits v. Commissioner<\/a> \u2014 2004 (178) E.L.T. 48 (S.C.) \u2014 Referred [Para 41]<\/li>\n<li>Pfizer Consumer Healthcare Ltd. v. Commissioner for Her Majesty\u2019s Revenue and Customs \u2014 Case C-182\/19 \u2014 Referred [Para 102]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(196)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Puma Ayurvedic Herbal Pvt. Ltd. v. Commissioner<\/a> \u2014 2006 (196) E.L.T. 3 (S.C.) \u2014 Noted [Para 78]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(93)%20E.L.T.%20646%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Reliance Cellulose Products Ltd. v. Collector<\/a> \u2014 1997 (93) E.L.T. 646 (S.C.) \u2014 Relied on [Paras 59, 60, 63]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(284)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Salora International Ltd. v. Commissioner<\/a> \u2014 2012 (284) E.L.T. 3 (S.C.) \u2014 Referred [Para 29]<\/li>\n<li>Saraswati Sugar Mills v. Commissioner \u2014 2011 (270) E.L.T. 465 (S.C.) \u2014 Referred [Paras 14, 139]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(319)%20E.L.T.%20565%20(S.C.)&amp;itemType=AP\">Secure Meters Ltd. v. Commissioner<\/a> \u2014 2015 (319) E.L.T. 565 (S.C.) \u2014 Referred [Para 36]<\/li>\n<li>Shantilal Khushaldass &amp; Bros. Pvt. Ltd. v. Assistant Collector \u2014 1997 (94) E.L.T. 472 (S.C.) \u2014 Referred [Para 14]<\/li>\n<li>Skatteministeriet Departementet v. Global Gravity ApS \u2014 Case C-788\/21 \u2014 Noted [Para 68]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1998%20(99)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Union of India v. V.M. Salgaoncar &amp; Bros.(P) Ltd.<\/a> \u2014 1998 (99) E.L.T. 3 (S.C.) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1988%20(38)%20E.L.T.%20568%20(S.C.)&amp;itemType=AP\">United Offset Process Pvt. Ltd. v. Assistant Collector<\/a> \u2014 1988 (38) E.L.T. 568 (S.C.) \u2014 Referred [Para 41]<\/li>\n<li>Unomedical A\/S v. Skatteministeriet \u2014 Case C-152\/10 \u2014 Referred [Para 139]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Customs (Import) vs. Welkin Foods (2026) 38\u00a0Centax\u00a0104 (S.C.)\u00a0&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7579,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-7570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Aluminium Mushroom Shelves Classified Under CTI 76109010 | SC<\/title>\n<meta name=\"description\" content=\"Supreme Court rules aluminium shelves used for mushroom cultivation are not agricultural machinery under Heading 8436; 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