PVC and PS Wall Panels Classifiable as Plastic Sheets: CAAR Delhi

In re Shri Balaji Multi Designs Private Limited (CAAR Delhi)

An application for advance ruling was filed before the Customs Authority for Advance Rulings, New Delhi, seeking determination of the correct customs classification of various plastic-based decorative products proposed to be imported. The applicant intended to import and trade items including PS moulding, PS wall panels, PSL profiles, PS wall panel sheets, PVC panel foam, PVC UV sheets, PVC panels, PVC vinyl sheets, PVC panel WPC moulds, PVC wall panels, and PU wall panels. The applicant asserted that the

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