Landmark JudgmentSupreme 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