Tariff classification of knitted shed net favors specific textile entry over general plastic entry for plastic strip goods.

Plastic strips of less than 5 mm width used to make knitted fabrics shed net were held not to fall under Chapter 39, because the tariff notes and HSN Explanatory Notes required preference for the specific textile classification where the goods were covered as man-made textile material. Chapter Note 1(p) of Chapter 39, Section Note 1(g) of Section XI, and Chapter Notes 1 and 1A of Chapter 54 were read together to reject the more general plastic entry. The product was therefore treated as warp knitted technical textile and classified under Chapter 60, with technical opinions from the Textile Commissioner, SASMIRA, and DGFT supporting that treatment.

---

---

Issues: Whether the product "Knitted Fabrics Shed Net" manufactured from plastic strips of less than 5 mm width was classifiable under Chapter 39 or Chapter 60 of the Central Excise Tariff Act, 1985.

Analysis: The product was held to be materially different from woven sacks considered in the relied upon decisions, and those authorities were found inapplicable on facts. The tariff scheme, including Chapter Note 1(p) of Chapter 39, Section Note 1(g) of Section XI, and Chapter Notes 1 and 1A of Chapter 54, was read with the HSN Explanatory Notes to hold that plastic strips of less than 5 mm width do not fall for classification under Chapter 39 and that man-made textile material specifically covered by the tariff must be preferred over a more general plastic entry. The technical opinions of the Textile Commissioner, SASMIRA, and DGFT also supported treatment of the goods as warp knitted technical textile.

Conclusion: The product was correctly classifiable under Chapter 60 and not under Chapter 39.

Ratio Decidendi: For tariff classification, a specific entry supported by the tariff notes and HSN guidance prevails over a general plastic entry, and goods made from plastic strips of less than 5 mm width may fall within textile classification when the tariff provisions specifically so provide.

---