CAAR Classified Decorative Plastic Panels as Sheets, Not Builders’ Ware

In re S P Traders (CAAR Delhi)

In In re S P Traders, the Customs Authority for Advance Rulings, Delhi examined the proper classification of proposed imports comprising PS moulding, PS wall panels/sheets/L-profiles; PVC panels/foam/UV sheets/vinyl sheets/WPC moulds/wall panels; and PU wall panels intended for interior decoration. The applicant sought advance ruling under Section 28H of the Customs Act, 1962, contending that the products are plastic plates/sheets with cellular structure and surface treatments, used as decorative overlays, and therefo

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