Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
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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