Supreme CourtSupreme Court of IndiaCommissioner of Customs v. Welkin Foods: aluminium mushroom shelving is a structure, not agricultural machineryOn 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
TribunalAppellate Tribunal for ElectricityNPCIL v. CERC: no electricity-regulator jurisdiction over atomic-power tariffAPTEL held CERC has no jurisdiction under s.79(1)(f) over an atomic-power tariff dispute, as that tariff is fixed under the Atomic Energy Act.Valkya Editorial·1 Jun 2026·8 min