Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Classification focuses on whether listed PS, PVC and PU products are plates/sheets or builders' ware. Applying GRI 1 and GRI 3(a) and the essential character test, plain rectangular sheets with or without printing retain the character of plastic sheets and are classifiable under heading 3921. Mouldings, interlocking tongueandgroove wall panels were examined for structural integration; being removable decorative coverings without structural function, they remain sheets for tariff purposes. "Further worked" excludes inline edge extrusion here. Result: subject panels classifiable under 3921, with specified subheadings for styrenic, vinyl chloride and polyurethane sheets, pending field verification of composition and structure.
Classification focuses on whether listed PS, PVC and PU products are plates/sheets or builders' ware. Applying GRI 1 and GRI 3(a) and the essential character test, plain rectangular sheets with or without printing retain the character of plastic sheets and are classifiable under heading 3921. Mouldings, interlocking tongueandgroove wall panels were examined for structural integration; being removable decorative coverings without structural function, they remain sheets for tariff purposes. "Further worked" excludes inline edge extrusion here. Result: subject panels classifiable under 3921, with specified subheadings for styrenic, vinyl chloride and polyurethane sheets, pending field verification of composition and structure.
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