https://www.taxtmi.com/caselaws?id=783859 The dominant issue was the tariff classification of 100% polyvinyl alcohol (PVA) sheets in roll form under the First Schedule to the Customs Tariff Act, 1975. Applying GRI 1, Section VII and Chapter 39 coverage for plastics, and Heading 3920 for non-cellular, non-reinforced, non-laminated plastic plates/sheets/film/foil/strip, the authority held the goods met the heading conditions because they were composed entirely of synthetic PVA polymer and presented as flexible sheets in rolls. Relying on Chapter Note 10 and HS Explanatory Notes confirming Heading 3920 coverage for such rolls, the goods were held to fall specifically under subheading 3920 99 12 ("Flexible-of PVA"), and were classified accordingly. en-us Thu, 21 Aug 2025 00:00:00 +0530 Tue, 23 Dec 2025 10:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783859 The dominant issue was the tariff classification of 100% polyvinyl alcohol (PVA) sheets in roll form under the First Schedule to the Customs Tariff Act, 1975. Applying GRI 1, Section VII and Chapter 39 coverage for plastics, and Heading 3920 for non-cellular, non-reinforced, non-laminated plastic plates/sheets/film/foil/strip, the authority held the goods met the heading conditions because they were composed entirely of synthetic PVA polymer and presented as flexible sheets in rolls. Relying on Chapter Note 10 and HS Explanatory Notes confirming Heading 3920 coverage for such rolls, the goods were held to fall specifically under subheading 3920 99 12 ("Flexible-of PVA"), and were classified accordingly. Case-Laws Customs Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783859