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 the essential character of plastic sheets even after cutting, thereby falling within the scope of Chapter Note 10 to Chapter 39. It was also submitted that the goods do not perform any structural or construction function and cannot be considered “builders’ ware” under Heading 3925. Reliance was placed on interpretative rules, judicial precedents, and earlier rulings supporting classification under Heading 3921.
The jurisdictional customs authority opposed this classification. Upon examining the manufacturing process, it was observed that the goods are produced through extrusion using specially designed dies that impart three-dimensional profiles, decorative contours, and interlocking edge systems. The panels undergo calibration, cutting, and finishing processes such as embossing and lamination, resulting in engineered architectural products rather than simple plastic sheets. It was noted that the goods are not flat sheets of regular geometric shape but profiled panels designed for installation.
