CAAR Ruling on Customs Classification of PVA Sheets

In re Ready Network Marketing Pvt. Ltd. (CAAR Mumbai) M/s. Ready Network Marketing Private Limited, a company based in Gujarat, requested an advance ruling from the Customs Authority for Advance Ruling (CAAR) in Mumbai regarding the customs classification of 100% Poly Vinyl Alcohol (PVA) Sheets in Roll shape that it intends to import from China. The company sought to classify the product under subheading 3920 99 12 of the Customs Tariff Act, 1975, arguing that it is a flexible, non-cellular plastic sheet derived from polyvinyl acetate. The applicant described the imported product as a plain, f...