https://www.taxtmi.com/caselaws?id=783289 Imported PVC wall panels, PS mouldings, PS sheets, PU wall panels and similar plastic articles are classified by reference to the tariff headings, chapter notes and interpretative rules. Heading 3921 covers plastic plates, sheets, film, foil and strip, including surface-worked or cut products, while Heading 3925 applies only to builders' ware and similar constructional articles. As the goods retain the essential character of plastic sheets or panels and are used as decorative coverings rather than structural building components, they fall under Heading 3921 and not Heading 3925, with the subheading depending on composition and product form. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783289 Imported PVC wall panels, PS mouldings, PS sheets, PU wall panels and similar plastic articles are classified by reference to the tariff headings, chapter notes and interpretative rules. Heading 3921 covers plastic plates, sheets, film, foil and strip, including surface-worked or cut products, while Heading 3925 applies only to builders' ware and similar constructional articles. As the goods retain the essential character of plastic sheets or panels and are used as decorative coverings rather than structural building components, they fall under Heading 3921 and not Heading 3925, with the subheading depending on composition and product form. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783289