TaxTMI 
TaxTMI 
TaxTMI 
2026 (2) TMI 243
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....our intention to engage in the import and trade of "PS MOULDING, PS WALL PANELS, 3D PVC PANEL, PVC PANEL, PVC SHEET, PVC ACCESSORY, PU WALL PANEL, PU PANEL, PU CORNER, WPC PANEL and PU MOULDING" (hereinafter referred to as "the Products") through our aforesaid company. It is anticipated that the Products will be classified under Chapter heading 3921 of the Customs Tariff Act, 1985, as amended from time to time. For the purpose of trading of the aforementioned Product, the Applicant intends to import the same from multiple countries such as China. 1.3. The Applicant seeks an advance ruling on the classification and applicable duty rates for the imported products, in accordance with the provisions set forth in the Customs Act, 1962, and related regulations. 1.4. The Subject Goods constitute PS MOULDING, PS WALL PANELS, 3D PVC PANEL, PVC PANEL, PVC SHEET, PVC ACCESSORY, PU WALL PANEL, PU PANEL, PU CORNER, WPC PANEL and PU MOULDING exhibiting cellular structure, produced primarily for decorative applications in interior spaces. These products manifest the following defining characteristics: a) They are of uniform sizes and are either ready to use or not further worked up....
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....ut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use)." 1.6.3. The Subject Goods conform precisely to this statutory definition, as they: a. Constitute plates/sheets of regular geometric configuration; b. May incorporate surface treatments such as printing, embossing, coloring, or corrugation; c. Are presented either uncut or cut into rectangular/square formats without further processing; 1.6.4. Furthermore, heading 3921 explicitly encompasses plates, sheets, film, foil and strip of plastics that exhibit cellular structure or have undergone reinforcement, lamination, or combination with other materials. The explanatory notes to this heading unequivocally state: "plates, sheets, film, foil and strip, of plastics ... It therefore covers only cellular products or those which have been reinforced, laminated, supported or similarly combined with other materials." 1.6.5. The Subject Goods matches with this description exactly, as they: a. Have a cellular structure (making them lightweight and suitable for decorative applications) b. Are reinforced or com....
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....r included." 1.9. Not Elsewhere Specified or Included" Limitation of Heading 3925 1.9.1. The phrase "not elsewhere specified or included" in heading 3925 represents a statutory recognition that goods specifically covered under alternative headings cannot be classified under heading 3925. It is apparent from The Harmonized System Explanatory Notes that residual headings with the phrase "not elsewhere specified or included" have a lower classification priority than specific headings that precisely encompass the goods in question. 1.9.2. Since the Subject Goods are specifically and comprehensively covered under heading 3921 as "sheets of plastics" with explicitly enumerated characteristics, they cannot be diverted to the residual heading 3925. The mere application of these decorative sheets to walls does not supersede their essential character as "sheets" specifically provided for under heading 3921. 1.9.3. It represents a fundamental principle of customs classification that when a product receives specific description in a particular heading, it cannot be classified under a general heading, notwithstanding that the general heading might superficially appear to encompass t....
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....kness, and load-bearing capacity required for flooring applications. They are neither designed for, marketed for, nor utilized on floors. b) Walls and Partitions: Classifying the subject goods wall or partition elements wrongly mixes up decorative wall coverings with actual structural wall parts. The Subject Goods are applied to preexisting walls exclusively for decorative purposes; they do not themselves create walls or partitions. Partitions cannot be constructed using the Subject Goods, as they merely constitute decorative overlays applied to structural elements already in place-functionally equivalent to paint or wallpaper. c) Ceilings and Roofs: The Subject Goods are too lightweight and lack requisite structural integrity to function as ceiling or roof elements. They may be applied to existing ceilings exclusively for decorative purposes, analogous to paint or wallpaper application. 1.12. The mere fact that a sheet/panel can be affixed to walls does not automatically make it "builders' ware" under 3925 if it maintains its essential character as a "sheet/panel" covered under 3921. By this logic, any decorative item placed on a wall (including posters, paint....
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....19 or 39.20 or of Chapter 54. It therefore covers only cellular products or those which have been reinforced, laminated, supported or similarly combined with other materials. (For the classification of plates etc., combined with other materials, see the General Explanatory Note)." According to Note 10 to this Chapter, the expression "plates, sheets, foil and strip" applies only to plates, sheets, film, foil and strip and to blocks of regular geometric shape, whether or not printed or otherwise surface worked (for example, polished, embossed, coloured merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles for ready for use). The Ld. Advocate in this context has urged that reliance could not be placed on the HSN notes for interpreting Central Excise tariff entries. We observe that Hon'ble Supreme Court in the case of Wood Craft Products Ltd. 1995 (77) E.L.T. 23 has held under para 18: We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted ....
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....lysis of the product description, technical literature, Chapter Notes and Explanatory Notes, concluded that these goods are essentially decorative sheets/panels of plastics lacking the structural attributes required for coverage under Heading 3921. 1.15. CONCLUSION: 1.15.1. Based upon comprehensive analysis of the Subject Goods' physical characteristics, relevant legal provisions, explanatory notes, and established classification principles, the Applicant respectfully submits that proper classification of "PS MOULDING, PS WALL PANELS, 3D PVC PANEL, PVC PANEL, PVC SHEET, PVC ACCESSORY, PU WALL PANEL, PU PANEL, PU CORNER, WPC PANEL And PU MOULDING" falls under the appropriate subheadings of heading 3921 of the Customs Tariff Act. 1.15.2. Commercial understanding, industry practice, technical specifications, and established interpretative principles uniformly confirm the essential character of the Subject Goods as decorative sheets falling squarely within heading 3921. This classification maintains consistency with international customs practices and ensures regulatory harmonization in classification of such decorative products. 1.16. ISSUES REQUIRING ADVANCE RULING AND AP....
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....s remain ready for use in their original form as panels or sheets; (e) the goods are primarily used for interior decoration purposes such as wall coverings and ceiling decoration to enhance the aesthetic appeal of domestic or commercial spaces; (f) the goods do not serve any structural or constructional purpose and therefore cannot be regarded as builders' ware; (g) modern decorative PVC/PU/PS panels have replaced conventional wall paints due to their aesthetic and functional advantages. 2.5. On the basis of the above submissions, the Applicant has contended that the subject goods merit classification under CTH 3920 or 3921 as plastic sheets, plates or panels. The photographs of some of the goods to be imported in Annexure A are placed as under :- 2.6. The submissions made by the Applicant have been examined in detail with reference to: - the nature and characteristics of the subject goods; - the manufacturing process and extent of working involved; - the relevant Chapter Notes to Chapter 39; - the HSN Explanatory Notes; and - the intended use and manner of installation of the subject goods. 2.7. Upon such examination, it is observed that the cla....
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.... so cut they become articles ready for use). " 2.13. Exclusion Paras under HSN of CTH 3920 may also be referred for exclusion of the subject goods for the classification under CTH 3920 as under :- "According to Note 10 to this Chapter, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked (for example, polished, embossed, coloured, merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use, for example, tablecloths). Plates, sheets, etc., whether or not surface-worked (including squares and other rectangles cut therefrom), with ground edges, drilled, milled, hemmed, twisted, framed or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of headings 39.18, 39.19 or 39.22 to 39.26. 2.14. Exclusion Paras under HSN of CTH 3921 may also be referred for exclusion of the subject goods for the classification under CTH 3921 as under: "According to Note to t....
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....ng, integrated joint. 2.18.3. Such engineered interlocking systems represent specialised shaping and further working well beyond simple cutting or surface working. These features are essential for permanent installation and continuous alignment of the panels. 2.19. Applicability of Heading 3925 - Builders' Ware of Plastics 2.19.1. The HSN Explanatory Notes to Heading 3925 clarify that the heading covers, inter alia: * structural elements used in floors, walls or partitions, ceilings or roofs; and * ornamental architectural features, such as flutings. 2.19.2. The subject goods are designed for permanent installation on walls and ceilings and function as integrated architectural components. Their design, profile, method of installation and end-use clearly align with the description of structural elements under Heading 3925. 2.20. Applicability of Chapter 39 Note 11(B) PVC Panels as Builders' Ware - structural elements used in floors, walls or partitions, ceilings or roofs; 2.20.1. Chapter 39 Note 11(B) provides that Heading 3925 covers builders' ware of plastics, including articles used for the construction of buildings, while excluding mere plates....
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....added to a building or structure with the objective of enhancing its aesthetic and architectural character. The specific reference to flutings as an illustrative example reinforces the legislative intent to cover profiled and ornamented architectural components, particularly those forming part of walls or ceilings. 2.21.2. In architectural and trade parlance, PVC panels and allied products are manufactured with embossed designs, three-dimensional textures, flutings and louvers, which enhance the architectural finish of walls and ceilings. When designed for and used in permanent installation, such products constitute ornamental architectural features, as they form an integral part of the interior architectural framework of a building. 2.21.3. In this context, it is also pertinent to note that the Applicant has, in Form CAAR-1 (Statement of Facts, paragraph 3(e)), expressly stated that the subject goods are primarily used for interior decoration purposes, such as wall coverings and ceiling decoration, with the object of enhancing the aesthetic appeal of domestic or commercial spaces. The Applicant's own admission regarding the decorative and architectural use of the goods thus ....
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....1 as claimed by the Applicant. 3. Record of Personal hearing: Personal hearing in the matter was conducted through physical mode on 16.01.2026, wherein the authorized representatives of the applicant attended the same and reiterated the facts which were already submitted in the application and also submitted their written reply to the comments of port, which have been taken on record. No one attended the PH on behalf of the Department. 4. Additional Submission of the Applicant: 4.1. Before addressing the department's contentions paragraph-wise, it is imperative to highlight that our application extensively relies upon three critical legal precedents that remain entirely uncontested by the department in their comments dated 07.01.2026. The applicant had firstly relied on Bakelite Hylam Ltd. Versus Commissioner Of C. Ex., Hyderabad. In this matter, the Tribunal explicitly held that plastic tiles in square and rectangular shapes, even when possessing cellular structure and being reinforced or combined with other materials, are correctly classifiable under CTH 3921 and not under CTH 3925. Secondly, the applicant had relied on RULING NO. CAAR/Del/Shri Ganesh/71/2025 dated 07....
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....ment has made elaborate assertions regarding the manufacturing process, claiming that PVC wall panels undergo "a series of operations including extrusion, formation of hollow or cellular core structures, edge profiling, milling and shaping to create interlocking joints, surface embossing, texturing, lamination, UV coating or decorative finishing" and that "post-extrusion processes further include precision cutting and joint refinement, resulting in non-rectangular, interlocking forms." These assertions are fundamentally flawed and not based on any technical evidence or expert opinion specific to our products. The department appears to have relied on generic internet descriptions or assumptions rather than actual examination of our manufacturing process. The factual position regarding the manufacturing of PVC wall panels is as follows: (a) Manufacturing Process: PVC wall panels are manufactured through a continuous extrusion process wherein molten PVC compound is passed through specially designed dies. All features of the panel, including its profile, cellular structure, surface texturing, and any interlocking edges, are formed simultaneously during this single extrusion....
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....s not transform a sheet into a "construction element." The department has provided no technical evidence, expert opinion, or manufacturer's literature to support their elaborate description of the manufacturing process. Their assertions appear to be based on speculation and a fundamental misunderstanding of PVC extrusion technology. 4.6. The department has claimed that the subject goods "provide surface protection, insulation against heat and sound, resistance to moisture and impact, and durability and ease of maintenance" and therefore "perform both functional and architectural roles and are not merely decorative overlays or temporary coverings." 4.7. This characterization fundamentally misunderstands the nature and purpose of our products. Every decorative wall covering material, whether paint, wallpaper, decorative laminates, or PVC panels, provides some incidental benefits such as ease of cleaning, moisture resistance, or minor insulation. These are inherent properties of the material and do not transform a decorative product into a "construction element" or "builder's ware." The factual position is as follows: (a) Primary Purpose: The primary and predominant pur....
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....of these products. 4.9. The department has relied heavily on Chapter Note 10 to Chapter 39 to exclude our products from Headings 3920 and 3921. This reliance is fundamentally misplaced. Para 7 of the departmental comments reproduces Chapter Note 10 and the relevant HSN Explanatory Notes and concludes that our products are excluded because they are "profiled and shaped, have engineered interlocking edges, possess three- dimensional decorative contours, are cut into non-rectangular forms, and undergo extensive post-extrusion working beyond mere surface treatment." This conclusion is erroneous for reason that in headings 3920 and 3921, the expression 'plates, sheets, film, foil and strip' applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use)." 4.10. The Note permits surface working (printing, embossing, coloring, texturing, polishing, corrugating); Cutting into rectangles or squares and Products that become "articles ready for u....
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....hapes are classifiable under Heading 3921 even when they possess cellular structure and are reinforced. The department has not explained how our products, which are also cellular plastic sheets in rectangular form, should be treated differently. 4.15. The department's interpretation of Note 10 is unduly restrictive and would result in virtually all cellular or textured plastic sheets being excluded from Headings 3920/3921, contrary to the clear scope of these headings and their Explanatory Notes. Departmental comments provides detailed descriptions and diagrams of tongue-and-groove and click-lock systems and concludes that "such engineered interlocking systems represent specialised shaping and further working well beyond simple cutting or surface working." This conclusion is factually and legally incorrect. As explained in detail above, interlocking edge profiles are not created through post-extrusion "shaping" or "working" but are integral to the extrusion die design. The die itself has the profile of the interlocking edge, and as molten PVC passes through it, the panel emerges with the interlocking feature already formed. This is not "post-extrusion working", it is part of the....
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....I" and this is followed by an exhaustive list of nine categories from (a) through (ij), namely: reservoirs, tanks and similar containers of capacity exceeding 300 liters; structural elements used in floors, walls or partitions, ceilings or roofs; gutters and fittings thereof; doors, windows and their frames and thresholds; balconies, balustrades, fencing, gates and similar barriers; shutters, blinds and similar articles; large-scale shelving for permanent installation; ornamental architectural features such as flutings, cupolas, dovecotes; and fittings and mountings for permanent installation such as knobs, handles, hooks, brackets, towel rails, switch-plates and protective plates. 4.18. The use of the phrase "applies only to the following articles" makes it clear that this is an exhaustive, closed list. Products must fall within one of these nine specific categories to be classified under Heading 3925. The department's attempt to create a vague "other" category within an "Other builders' ware" heading is legally impermissible. We demonstrate below that our products do not fall within any of the nine enumerated categories. 4.19. REFUTATION OF ALL NINE CATEGORIES i. R....
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....e overlays applied to finished walls. iii. Gutters and fittings thereof constitute the third category. Our products are flat panels used for interior wall decoration and have no connection whatsoever to gutters or drainage systems. This category is entirely inapplicable. iv. The fourth category covers doors, windows and their frames and thresholds for doors. Our products are not doors, windows, frames, or thresholds. They are not used for access, ventilation, or as part of openings in walls. This category is entirely inapplicable. v. Balconies, balustrades, fencing, gates and similar barriers form the fifth category. These are protective or demarcating structures used for safety, privacy, or spatial definition. Our products serve none of these purposes as they are purely decorative wall coverings. This category is entirely inapplicable. vi. The sixth category relates to shutters, blinds including Venetian blinds and similar articles and parts and fittings thereof. Shutters and blinds are moveable coverings for windows that provide light control, privacy, and security. Our products are fixed decorative panels for walls and have no functional simil....
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....this category. This cannot be the legislative intent. Moreover, the department itself acknowledges in Para 9B.2 that these products are used for "interior decoration purposes" and to "enhance the aesthetic appeal of domestic or commercial spaces," which is precisely the function of decorative wall coverings, not architectural features. ix. The ninth category relates to fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings. The examples given are hardware items such as knobs, handles, hooks, brackets, towel rails, switch-plates, and protective plates. These are small, functional items that facilitate the use of building components or provide mounting points for other objects. Our products are large-format decorative panels in length that cover wall surfaces. They are not fittings or mountings, provide no functional hardware purpose, and bear no resemblance to the items enumerated in this category. In view of the above-made submissions, it is evident that our products do not fall within any of categories as enumerated in CTH 3925. The department has failed to identify any specific category that wo....
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....all or partition systems, which are integrated into the building structure and cannot be removed without significant damage. The department's test of "permanency" would classify even wallpaper as "builders' ware" since wallpaper, once pasted, is not ordinarily removed without damage to itself. This demonstrates the flawed nature of the department's reasoning. 4.20.5. Most critically, Chapter Note 11(B) applies to "builders' ware not elsewhere specified or included." Even if our products could be characterized as "builders' ware," which they cannot be for the reasons stated above, they are explicitly "elsewhere specified" under Heading 3921 as cellular plastic sheets. The Bakelite Hylam precedent and the recent CAAR ruling in Shri Ganesh involving identical products have conclusively held that such decorative panels are classifiable under Heading 3921. Products that are "elsewhere specified" cannot be diverted to Heading 3925 merely because they might also have some usage in the buildings where the civil work using Steel, cement, bricks has culminated responsible for structural stability. 4.21. INAPPLICABILITY OF CHAPTER NOTE 11(h) 4.21.1. In Para 9B, the department invokes....
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....retation were correct, then embossed or textured wallpaper would also be "ornamental architectural features" since it too has decorative patterns and is used to enhance aesthetic appeal of walls. This is clearly an incorrect interpretation. The legislative intent in including "ornamental architectural features" in Heading 3925 was to cover specialized architectural elements made of plastic, such as plastic replicas of classical architectural details including columns with fluting, decorative cornices, and pediments used in some make shift temporary building structures (not fit for living due to fragile nature of PVC sheets/panels). It was not intended to cover simple decorative wall coverings. 4.22. PRIOR CLASSIFICATION PRACTICE The department has observed that we had earlier imported identical goods and self-classified them under CTH 39259090, and that subsequent to the amendment of Notification No. 50/2017-Cus vide Notification No. 30/2024-Cus dated 23.07.2024, we have altered the claimed classification to CTH 3921. This observation is both factually incorrect and legally untenable for the following reasons: (a) The earlier classification under CTH 39259090 was und....
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....al hearing held on 16.01.2026, additional written response of the applicant and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. I, therefore, allow the application and proceed to determine the classification of the proposed imports on the basis of the information on record. Product description: 5.2 The question before me in this case relates to the classification of the goods proposed to be imported, namely "PS Moulding, PS Wall Panel, PU Wall Panel, PVC Sheet, 3D PVC Panel, PVC Panel, PVC accessories, PU Panel, PU Corner, PU Moulding and WPC Panel" as detailed in para 1.2 to 1.4 of this ruling. Issue of Classification: 5.3. I note that the applicant seeks an advance ruling in respect of classification of a range of goods such as "PS Moulding, PS Wall Panel, PU Wall Panel, PVC Sheet, 3D PVC Panel, PVC Panel, PVC accessories, PU Panel, PU Corner, PU Moulding and WPC Panel etc. I observe that the goods, as per the applicant submission, articles made of polymers of plastics, presented generally in sheet or panel form, and intended to be used for interior decoration. I note that the applica....
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....aminated 3921 90 26 ---- Flexible, laminated 3921 90 29 ---- Other --- Of regenerated cellulose: 3921 90 31 ---- Rigid, lacquered 3921 90 32 ---- Flexible, lacquered 3921 90 33 ---- Rigid, metallised 3921 90 34 ---- Flexible, metallised 3921 90 35 ---- Rigid, laminated 3921 90 36 ---- Flexible, laminated 3921 90 39 ---- Other --- Other: 3921 90 91 ---- Rigid, lacquered 3921 90 92 ---- Flexible, lacquered 3921 90 93 ---- Rigid, metallised 3921 90 94 ---- Flexible, metallised 3921 90 95 ---- Rigid, laminated 3921 90 96 ---- Flexible, laminated 3921 90 99 ---- Other 3925 BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED 3925 10 00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 1 3925 20 00 - Doors, windows and their frames and thresholds for doors 3925 30 00 - Shutters, blinds (including venetian blinds) and similar articles and parts thereof 3925 90 - Other: 3925 90 10 --- Of polyurethane 3925 90 9....
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....Tariff Heading 3925 is reproduced below :- (11) "Heading 3925 applies only to the following articles, not being products covered by any of the earlier heading of sub-Chapter II: (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 3001; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs: (c) Gutters and fittings thereof: (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof: (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases walls or other parts of builders, for example, knobs, handles hooks, brackets, towel rails, switch-plates and other protective plates." 5.6. After due examination of T....
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.... 39. The subject goods are designed for permanent installation on walls and ceilings and function as integrated architectural components. Their design, profile, method of installation and end- use clearly align with the description of structural elements under Heading 3925, (iv) Chapter Note 11(h) to Chapter 39 expressly provides that Heading 3925 includes "ornamental architectural features, for example, flutings, cupolas, dovecotes. "The said Chapter Note thus clarifies that the scope of Heading 3925 encompasses decorative architectural elements added to a building or structure with the objective of enhancing its aesthetic and architectural character. The specific reference to flutings as an illustrative example reinforces the legislative intent to cover profiled and ornamented architectural components, particularly those forming part of walls or ceilings. Accordingly, the department has suggested classification of subject goods under CTH 3925. 5.8. I have examined the submissions from both sides in light of Tariff entry and Chapter notes. Based on the information on record, I observe that there are in fact two categories of products are listed in this application. ....
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....interlocking edges incorporated into certain panel varieties serve exclusively aesthetic purposes, specifically designed to create groove appearances that enhance visual appeal and ensure seamless visual continuity between adjacent panels during installation and too minimize the usage of small mini size screws. The departmental understanding that PVC wall panels are engineered products is not based on correct understanding as all one piece of PVC wall panel, having features such as surface texturing/interlocking edges are extruded/formed simultaneously in a single manufacturing/extrusion process moulded through specially designed dies and cannot be worked upon to add features like interlocking edges because any attempt to mill or shape cured PVC would result in cracking, chipping or deformation of the material. In view of the above, I note that the profiled and engineered interlocking edges are not the result of "further working" but are integral to the original extrusion die design. This demonstrates as a qualifying criterion to classify PVC Wall Panel under HSN 3921, (iv) PVC panels lack the structural strength necessary for construction applications that would provide b....
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....l element used in walls." The category contemplates products that are integral to the wall structure itself, not decorative overlays applied to finished walls. I find these PVC panels remain essentially decorative sheets designed for aesthetic wall covering as a substitute of paint & wall papers, temporarily in nature and easily removable, lacking structural function, architectural complexity, or permanent integration into building frameworks. The correct classification under CTH 3921 reflects both the goods' essential character as plastic sheets and their commercial understanding as decorative wall coverings. In view of above, I do not find force in the department's argument. 5.12. Further, I find that the department has contended the classification of goods under 3925 as per Chapter Note 11(h) of this chapter, which covers "ornamental architectural features, for example, flutings, cupolas, dovecotes." In support of the above said contention, the department has relied upon the specific reference to flutings as an illustrative example reinforces the legislative intent to cover profiled and ornamented architectural components, particularly those forming part of walls or ceilings.....
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....under 39211100; goods of polymers of vinyl chloride in the sheet/panel form fall under 39211200; goods of polyurethanes in the sheet/panel form fall under 39211390; and other plastics or sheets retaining the character of plates/sheets fall under 39219029, subject to verification of the actual composition, structure (cellular/non-cellular; reinforced/laminated/supported) by the field formation in this regard. 7. I, rule accordingly. ============= Document 1 HSN CODE TRADE NAME SR.NO ITEMS PHOTO 25/40/60/100 MM ETC. MOULDING PS 39211100 MOULDING PS WALL PANEL CHARCOAL PANEL4.5" 39211100 CHARCOAL PANEL 6" PS WALL 39211100 PANEL CHARCOAL PANEL 10" PS WALL 39211100 PANEL CHARCOAL PANEL 12' PS WALL PANEL 39211100 3D PVC PANEL PVC PANEL 39211200 BAMBOO CHARCOAL DARI BOARD 7 PVC SHEET 39211200 PVC UV SHEET MATT TAXTURE PVC SHEET 39211200 PVC UV SHEET GLOOSY PVC SHEET 39211200 PVC UV SHEET FLUTED 10 PVC SHEET 39211200 PVC FLUTED PANEL 11 PVC PANEL 39211200 PVC PVC 12 ACCESSORY ACCESSORY 39211200 13 PVC PANEL 39211200 10" PVC PANEL 14 12"VPC PANEL ....