Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
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Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
Imported PVC, PS and PU wall panels, sheets and mouldings were held classifiable under Heading 3921 because, applying GRI 1 and Chapter Notes 10 and 11 to Chapter 39, their essential character remained that of plastic plates or sheets used as interior decorative coverings. The interlocking or profiled edges were treated as part of the extrusion process, not further working that would exclude them from Heading 3921. They were also not structural building elements or complex ornamental architectural features, so Heading 3925 for builders' ware did not apply. The products were classified in the relevant sub-headings based on their actual polymer composition, subject to verification.
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