insc-2026-19 — Commissioner Of Customs (Import) vs M/S Welkin Foods

Practice Areas

AA of the Act, 1962 Central Excise Tariff Act, 1985 Central Excises and Salt Act, 1944 Classification under the Act, 1962 Customs Act, 1962 Customs Tariff Act, 1975 End Use of the articles can be considered when classifying items under the Act, 1975 First Schedule of the Act, 1975 First Schedule of the Central Excise and Salt Act, 1944 First Schedule of the Customs Tariff Act, 1975 First Schedule to the Act, 1975 First Schedule to the Central Excises and Salt Act, 1944 First and Second Schedules of the Act, 1975 In the First Schedule of the Act, 1975 Indian Tariff Act, 1934 Preparations for use on the hair) of the first schedule to the Central Excise Tariff Act, 1985 Schedule I to the Central Excises and Salt Act, 1944 Section XV of the Act, 1975 Section XV to the First Schedule of the Act, 1975 Section XVI of the Act, 1975 Section XVI to the First Schedule of the Act, 1975 Since the First Schedule of the Act, 1975 rates at which duties of customs shall be levied under the Customs Act, 1962

Judges (2)

J.B. Pardiwala Delivered R. Mahadevan Coram

Parties (2)

Commissioner of Customs (Import) Appellant Welkin Foods Respondent

Summary

The Customs Department challenged CESTAT's classification of imported aluminium shelving for mushroom cultivation as agricultural machinery parts. The Supreme Court reclassified the goods as aluminium structures under CTI 76109010.

What was the outcome of Commissioner Of Customs (Import) vs M/S Welkin Foods?

The Customs Department challenged CESTAT's classification of imported aluminium shelving for mushroom cultivation as agricultural machinery parts. The Supreme Court reclassified the goods as aluminium...

Statutes Cited

AA of the Act, 1962

Central Excise Tariff Act, 1985

Central Excises and Salt Act, 1944

Classification under the Act, 1962

Customs Act, 1962

s 46

Customs Tariff Act, 1975

End Use of the articles can be considered when classifying items under the Act, 1975

First and Second Schedules of the Act, 1975

First Schedule of the Act, 1975

First Schedule of the Central Excise and Salt Act, 1944

First Schedule of the Customs Tariff Act, 1975

First Schedule to the Act, 1975

First Schedule to the Central Excises and Salt Act, 1944

In the First Schedule of the Act, 1975

Indian Tariff Act, 1934

Preparations for use on the hair) of the first schedule to the Central Excise Tariff Act, 1985

rates at which duties of customs shall be levied under the Customs Act, 1962

Schedule I to the Central Excises and Salt Act, 1944

Section XV of the Act, 1975

Section XV to the First Schedule of the Act, 1975

Section XVI of the Act, 1975

Section XVI to the First Schedule of the Act, 1975

Since the First Schedule of the Act, 1975

Cases Cited (35)

IN (35)

(1976) 2 SCC 241 (1981) 2 SCC 528 (1985) 3 SCC 284 (1986) 3 SCC 480 (1988) 2 SCC 470 (1990) 2 SCC 203 (1996) 10 SCC 413 (1997) 2 SCC 664 (1997) 6 SCC 464 (1998) 4 SCC 263 (1998) 7 SCC 228 (1998) 9 SCC 180 (1998) 9 SCC 339 (2005) 2 SCC 460 (2005) 3 SCC 51 (2005) 9 SCC 412 (2006) 3 SCC 266 (2006) 5 SCC 596 (2008) 13 SCC 145 (2008) 3 SCC 258 (2011) 1 SCC 681 (2012) 13 SCC 639 (2012) 5 SCC 585 (2012) 9 SCC 662 (2014) 15 SCC 625 (2015) 14 SCC 239 (2022) 17 SCC 68 (2023) 17 SCC 358 (2023) 18 SCC 103 1964 SCC OnLine SC 199 2022 SCC OnLine SC 1232 2023 SCC OnLine SC 357 2023 SCC OnLine SC 558 2024 SCC OnLine SC 3775 2026 INSC 19

Cited By (1)

insc-2026-19

Commissioner Of Customs (Import) vs M/S Welkin Foods