Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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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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