Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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