Decorative PVC Wall Panels Classifiable as Plastic Sheets, Not Builders’ Ware: CAAR Delhi

Advertisement In re Lords Interior Private Limited (CAAR Delhi) The application before the Customs Authority for Advance Rulings (CAAR), New Delhi concerned the tariff classification of various imported interior decorative products made of plastics. The applicant proposed to import items such as PS mouldings, PS wall panels, 3D PVC panels, PVC panels, PVC sheets, PVC accessories, PU wall panels, PU panels, PU corners, PU mouldings and WPC panels. These goods were described as lightweight, cellular plastic sheets or panels used for interior decoration of walls and ceilings. Applicant’s Pos...