Plastic Wall Panels Classified Based on Functional Use and Manufacturing Characteristics

In re Kingshine Laminates Private Limited (CAAR Delhi) The ruling concerns an application seeking advance determination on the classification and applicable duty rates for various imported plastic products such as PS moulding, wall panels, sheets, PVC panels, PU wall panels, vinyl sheets, WPC moulds, and related goods. Nature and Characteristics of the Goods The applicant described the goods as plastic products primarily used for decorative applications in interior spaces such as walls and ceilings. These goods exhibit features such as: Uniform sizes and readiness for installation without fur...