Industrial ice cream is far more than a frozen treat—it’s a tightly engineered dairy system. Production relies on a sequence of operations: blending milk, cream, sugar, stabilisers, and flavour bases; ...

The authority examined whether decorative plastic wall panels are builders’ ware or plastic sheets. It held that panels ...

The dispute concerned whether interior wall panels were builders ware or plastic sheets. The authority ruled they remain classifiable under heading 3921, confirming decorative panels do not become ...