Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
100% polyvinyl alcohol (PVA) sheets in roll form were held to be classifiable as non-cellular, non-reinforced, non-laminated plastic sheets falling within Chapter 39 as "other plates, sheets, film, foil and strip, of plastics" under Heading 3920. Applying GRI 1, Chapter Note 10, and the HS Explanatory Notes, the authority found the goods' essential character and composition as a synthetic polymer of PVA to squarely match Heading 3920 and the specific tariff description for flexible PVA sheets. Consequently, the correct eight-digit tariff classification was determined as 3920 99 12. - AAR
100% polyvinyl alcohol (PVA) sheets in roll form were held to be classifiable as non-cellular, non-reinforced, non-laminated plastic sheets falling within Chapter 39 as "other plates, sheets, film, foil and strip, of plastics" under Heading 3920. Applying GRI 1, Chapter Note 10, and the HS Explanatory Notes, the authority found the goods' essential character and composition as a synthetic polymer of PVA to squarely match Heading 3920 and the specific tariff description for flexible PVA sheets. Consequently, the correct eight-digit tariff classification was determined as 3920 99 12. - AAR
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