https://www.taxtmi.com/caselaws?id=789097 Imported PS moulding, PS wall panel, L profile, PVC panel foam, PVC sheet UV, PVC panel, PVC vinyl sheet, PVC panel WPC mould, PVC wall panel and PU wall panel were analysed under Rule 1 of the General Rules for Interpretation and Chapter Note 10 to Chapter 39. The products were found to retain the essential character of plastic sheets or panels, with interlocking or tongue-and-groove features treated as part of the extrusion profile rather than further working. They were also held to be decorative wall coverings without load-bearing or structural function, so they did not fall within Heading 3925 as builders' ware of plastics. The goods were classified under Heading 3921, subject to verification of actual composition and structure. en-us Thu, 12 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789097 Imported PS moulding, PS wall panel, L profile, PVC panel foam, PVC sheet UV, PVC panel, PVC vinyl sheet, PVC panel WPC mould, PVC wall panel and PU wall panel were analysed under Rule 1 of the General Rules for Interpretation and Chapter Note 10 to Chapter 39. The products were found to retain the essential character of plastic sheets or panels, with interlocking or tongue-and-groove features treated as part of the extrusion profile rather than further working. They were also held to be decorative wall coverings without load-bearing or structural function, so they did not fall within Heading 3925 as builders' ware of plastics. The goods were classified under Heading 3921, subject to verification of actual composition and structure. Case-Laws Customs Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789097