Tariff classification of imported fabric depends on actual physical characteristics and reliable evidence, not the importer's claimed description.

Tariff classification of imported goods turned on their description and physical characteristics rather than the importer's claimed identity. The invoice and packing list described the goods as netting fabric, and the record noted the absence of threads running along the length of the fabric and the absence of loops interlocking as in knitted fabric. The tribunal rejected the IIT and NITRA opinions because the samples were sent by the appellants without departmental knowledge, and the appellants did not substantiate that the goods possessed knitted-fabric characteristics. The goods were therefore classified as net fabric under Heading 58.04, not knitted fabric under Heading 60.02.

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Issues: Whether the imported goods were classifiable as knitted fabrics under Heading 60.02 of the First Schedule to the Customs Tariff Act, 1975 or as net fabrics under Heading 58.04 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were described in the invoice and packing list as netting fabric, and no satisfactory clarification was produced from the supplier to explain that description. The Tribunal also noted that the departmental finding recorded the absence of threads running along the length of the fabric and the absence of loops interlocking as in knitted fabric, which supported classification as net fabric under Heading 58.04. The opinions obtained from IIT and NITRA were not accepted, as the samples had been sent by the appellants themselves without the Department's knowledge and the appellants failed to substantiate that the goods possessed the characteristics of knitted fabric. The appellant therefore failed to discharge the burden of showing that the goods were classifiable as knitted fabric.

Conclusion: The goods were held classifiable under Heading 58.04 as net fabric and not under Heading 60.02 as knitted fabric, against the assessee.

Ratio Decidendi: For tariff classification, the material description of the goods and their actual physical characteristics prevail, and the assessee must substantiate the claimed classification with reliable evidence.

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