Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Classification dispute on plastic wall products turns on whether items are sheets or builders' ware. The authority finds two categories: plain PVC/PS/PU sheets that retain the essential character of plastic plates/sheets, and mouldings/panels with interlocking edges resembling builders' ware. The interlocking tongue-and-groove is an extrusion profile and not "further working"; the panels are decorative, removable wall coverings lacking structural integration. Consequently, the plain and decorative panels are classifiable as plastic sheets under Heading 3921 (with subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure.
Classification dispute on plastic wall products turns on whether items are sheets or builders' ware. The authority finds two categories: plain PVC/PS/PU sheets that retain the essential character of plastic plates/sheets, and mouldings/panels with interlocking edges resembling builders' ware. The interlocking tongue-and-groove is an extrusion profile and not "further working"; the panels are decorative, removable wall coverings lacking structural integration. Consequently, the plain and decorative panels are classifiable as plastic sheets under Heading 3921 (with subheadings for styrenic, vinyl chloride and polyurethane sheets), subject to field verification of composition and structure.
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