COMMISSIONER OF CUSTOMS (IMPORT) vs. M/S WELKIN FOODS

C.A. No.-005531 - 2025Supreme Court2026 INSC 1906 January 2026Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA110 pages
For Petitioner: GURMEET SINGH MAKKER
AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court held that the mushroom growing apparatus does not qualify as agricultural machinery. The aluminium shelves do not contribute to the operation of the machines but merely serve as a surface, thus failing to qualify as parts of agricultural machinery.

What were the facts?

The respondent imported aluminium shelving, a floor drain, and an automatic watering system, classifying them as parts of agricultural machinery. The revenue department argued that the aluminium shelving should be classified as aluminium structures, attracting higher duties.

What were the issues?

The primary issue was the correct classification of imported aluminium shelving: as parts of agricultural machinery or as aluminium structures. The court also examined the relevance of 'use' in classification disputes.

Which sections of the Income-tax Act were involved?

Section 46,Section 28(1),Section 28AA

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(20)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
2026 INSC 19 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5531 OF 2025 COMMISSIONER OF CUSTOMS (IMPORT) …APPELLANT VERSUS M/S WELKIN FOODS …RESPONDENT

J U D G M E N T

Civil Appeal No. 5531 of 2025 J.B. PARDIWALA, J.

For the convenience of exposition, this judgment is divided into the following parts:

INDEX A. FACTUAL MATRIX .................................................................. 3 B. SUBMISSIONS ON BEHALF OF THE APPELLANT ................... 11 C. SUBMISSIONS ON BEHALF OF THE RESPONDENT ............... 14 D. ISSUE TO BE DETERMINED ................................................. 16 E. ANALYSIS ............................................................................ 16 I. CLASSIFICATION UNDER THE ACT, 1962 AND THE ACT, 1975 ........ 17 (a) General Rules of Interpretation ............................................. 20 (b) Role of HSN Explanatory Notes ............

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 46

All 40 judgments and leading authorities on Section 46 →

Recent GST High Court judgments

Search GST case law →