Decorative PVC and PS Wall Panels Classified Under CTH 3921: CAAR Delhi

In re Ganesh International (CAAR Delhi) The Customs Authority for Advance Ruling (CAAR), Delhi, in In re Ganesh International, examined the classification of various decorative plastic products such as PVC Wall Panels, PS Mouldings, PS Sheets, PU Wall Panels, and PVC Sheets under the Customs Tariff Act, 1975. The central issue was whether these goods should fall under Heading 3921 (Other Plates, Sheets, Film, Foil and Strip, of Plastics) or 3925 (Builders’ Ware of Plastics, Not Elsewhere Specified or Included). Background and Product Description The applicant imported plastic products like P...