https://www.taxtmi.com/caselaws?id=786101 Plastic mouldings, wall panels and similar PVC or PS products that retain the essential character of plates or sheets remain classifiable under Heading 3921. Surface treatment, embossing, colouring, curvature, corrugation, or in-line profiled or interlocking edges for installation do not amount to further working that displaces them from that heading. Heading 3925 applies only to builders' ware specifically covered by Chapter Note 11, which requires distinct structural or architectural features rather than decorative wall coverings. The products in issue were found to be decorative coverings, not load-bearing or integrated construction components, and were therefore classified under Heading 3921, with subheadings depending on composition. en-us Sat, 31 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786101 Plastic mouldings, wall panels and similar PVC or PS products that retain the essential character of plates or sheets remain classifiable under Heading 3921. Surface treatment, embossing, colouring, curvature, corrugation, or in-line profiled or interlocking edges for installation do not amount to further working that displaces them from that heading. Heading 3925 applies only to builders' ware specifically covered by Chapter Note 11, which requires distinct structural or architectural features rather than decorative wall coverings. The products in issue were found to be decorative coverings, not load-bearing or integrated construction components, and were therefore classified under Heading 3921, with subheadings depending on composition. Case-Laws Customs Sat, 31 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786101