https://www.taxtmi.com/caselaws?id=789097 Plastic decorative sheets, mouldings and wall panels intended for interior decoration were classified under Heading 3921 rather than Heading 3925. Applying GIR 1, Chapter Note 10 to Chapter 39 and the explanatory notes to Heading 3921, the goods were found to remain essentially rectangular plastic sheets or panels, even where they had embossing, UV coating or interlocking tongue-and-groove edges. Their surface treatment and extrusion profiles did not make them builders' ware or ornamental architectural features, and they were not load-bearing or structural components. The products therefore fell within Heading 3921, subject to verification of their actual composition and structure. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789097 Plastic decorative sheets, mouldings and wall panels intended for interior decoration were classified under Heading 3921 rather than Heading 3925. Applying GIR 1, Chapter Note 10 to Chapter 39 and the explanatory notes to Heading 3921, the goods were found to remain essentially rectangular plastic sheets or panels, even where they had embossing, UV coating or interlocking tongue-and-groove edges. Their surface treatment and extrusion profiles did not make them builders' ware or ornamental architectural features, and they were not load-bearing or structural components. The products therefore fell within Heading 3921, subject to verification of their actual composition and structure. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789097