CAAR: Classification of Polymer Sheet Goods Under 3921 Tariff Headings

In re Swift Decors (CAAR Delhi) The case concerns an advance ruling application filed before the Customs Authority for Advance Rulings, New Delhi, seeking classification of imported goods such as PS mouldings, PVC panels, PU wall panels, vinyl sheets, and related products. The applicant proposed classification under Heading 3921 of the Customs Tariff Act, 1975, contending that the goods are plastic sheets or panels with cellular structure, used primarily for decorative purposes in interior spaces. The applicant argued that the products are uniformly shaped, may be surface-treated, and retain t...