The ruling holds that decorative PVC, PU and PS wall panels retain their character as plastic sheets under CTH 3921. Classification as builders’ ware under CTH 3925 was rejected due to lack of structural function.
An application seeking classification clarity was withdrawn after confirmation that customs proceedings on the same issue were underway. The ruling reiterates the procedural bar on advance rulings in such cases.
The authority held that an advance ruling cannot be issued when the same classification issue is already pending before customs officers. Since a show cause notice had been issued earlier, the application was barred under Section 28-I of the Customs Act.
The authority ruled that carbon pultruded plates are not carbon fibre under the amended exemption notification and therefore cannot claim concessional duty as raw materials, clarifying the limited scope of the revised entry.
AAR Mumbai held that architecturally finished stainless steel wall panels retain the character of flat-rolled products and must be classified under Heading 7219, not as structural parts or miscellaneous articles.
The authority examined whether a plastic nozzle connector should be taxed as a general plastic article or as machinery parts. It held that exclusive and indispensable use in washing machines requires classification as a machine part under heading 8450.
The advance ruling held that window glass used exclusively in display assemblies is not classifiable as safety glass. Its functional integration with display modules determines classification under electronic parts.
The authority refused to issue an advance ruling after finding that the same issue was already under investigation by customs officers. The ruling reiterates that pending investigations bar maintainability under Section 28-I.
The appellate authority held that firefighting installations integrated into a factory are part of immovable property. ITC was denied under Section 17(5) despite their safety function.
The appellate authority ruled that electrical installation works for a new factory form part of immovable property. Since they do not qualify as plant and machinery, ITC was held to be blocked under Section 17(5) of the GST law.
