Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Imported plastic decorative sheets, mouldings and wall panels are classified by applying the General Rules for Interpretation and the competing heading terms read with Chapter Note 10 to Chapter 39. The goods retained the essential character of plastic plates or sheets despite printing, embossing, UV coating and tongue-and-groove edges, which were treated as part of the original extrusion process rather than further working. Heading 3925 was confined to builders' ware not elsewhere specified or included, and the panels were found to be decorative overlays, not structural elements or ornamental architectural features. Classification therefore fell under heading 3921, with sub-classification depending on the polymer composition, subject to verification of the actual goods.
Imported plastic decorative sheets, mouldings and wall panels are classified by applying the General Rules for Interpretation and the competing heading terms read with Chapter Note 10 to Chapter 39. The goods retained the essential character of plastic plates or sheets despite printing, embossing, UV coating and tongue-and-groove edges, which were treated as part of the original extrusion process rather than further working. Heading 3925 was confined to builders' ware not elsewhere specified or included, and the panels were found to be decorative overlays, not structural elements or ornamental architectural features. Classification therefore fell under heading 3921, with sub-classification depending on the polymer composition, subject to verification of the actual goods.
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