CAAR Delhi rules PVC, PS, and PU decorative wall panels fall under CTH 3925 as builders’ ware, not plastics articles. Classification impacts duty treatment for construction materials.
Decorative Wall Panels Classified Under CTH 3925: CAAR Delhi
The Customs, Excise & Service Tax Appellate Tribunal (CAAR), Delhi, has classified decorative PVC, polystyrene (PS), and polyurethane (PU) wall panels under Customs Tariff Heading 3925, which covers builders’ ware of plastics. The ruling rejects classification under general plastics articles (CTH 3926).
The tribunal considered the panels’ end-use in interior construction, permanent installation, and functional role in buildings. Applying Rule 3(b) of the Interpretation Rules, it held that the panels constitute composite goods with a principal use as construction material.
This classification may result in differential duty liabilities. Importers of modular construction products should re-evaluate their classifications. The decision reinforces end-use and principal function as key determinants in tariff categorisation.
Citations
- Customs Tariff Act, 1975, Rule 3(b)
