Topic: classification | Valkya Editorial

Landmark JudgmentCESTAT, Principal Bench, New Delhi

Continental Automotive Brake Systems v. Commissioner of Customs: ABS sub-components denied concessional duty

On 22 April 2026, the CESTAT Principal Bench held that ECUs and sensors imported for assembly into Anti-lock Braking Systems are 'suitable for use' in motor vehicles and are denied the benefit of Notification 50/2017-Customs, but set aside interest and penalty on differential IGST for the pre-16 August 2024 period.

Valkya Editorial·2 Jun 2026·9 min

Landmark JudgmentSupreme Court of India

Commissioner of Customs v. Welkin Foods: aluminium mushroom shelving is a structure, not agricultural machinery

On 6 January 2026, a two-judge bench held that aluminium shelving for mushroom cultivation falls under CTI 76109010 as 'aluminium structures', not under CTI 84369900 as parts of agricultural machinery.

Valkya Editorial·1 Jun 2026·9 min