https://www.taxtmi.com/caselaws?id=786048 Imported PS mouldings, wall panels, PVC sheets, PVC accessories, PU panels and WPC panels were classified by applying Rule 1 of the General Rules for Interpretation with Chapter Note 10 and the relevant explanatory notes. Plain PVC sheets in rectangular form, even with printing or embossing, retained the character of plastic plates or sheets under Heading 3921. Profilered wall panels and mouldings with tongue-and-groove edges were also held to remain within Heading 3921 because the interlocking features arose from the extrusion process and did not amount to further working. The goods lacked structural, load-bearing or permanent building integration, so decorative wall use did not make them builders' ware under Heading 3925. Classification under Heading 3921 was accepted, subject to verification of composition and structure. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 13:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786048 Imported PS mouldings, wall panels, PVC sheets, PVC accessories, PU panels and WPC panels were classified by applying Rule 1 of the General Rules for Interpretation with Chapter Note 10 and the relevant explanatory notes. Plain PVC sheets in rectangular form, even with printing or embossing, retained the character of plastic plates or sheets under Heading 3921. Profilered wall panels and mouldings with tongue-and-groove edges were also held to remain within Heading 3921 because the interlocking features arose from the extrusion process and did not amount to further working. The goods lacked structural, load-bearing or permanent building integration, so decorative wall use did not make them builders' ware under Heading 3925. Classification under Heading 3921 was accepted, subject to verification of composition and structure. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786048