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Issues: Whether DAP Monomer was classifiable as a plasticiser under the Export and Import Policy, 1992-97 so as to justify confiscation and denial of clearance.
Analysis: The relevant classification had to be determined according to how the trade understood the goods in common parlance, not by dictionary meaning alone. The material on record showed that DAP Monomer had multiple uses and that only one of them was as a reactive plasticiser. The Department did not produce evidence to establish that the goods were known in trade as plasticisers. The burden remained on the Department to prove that the imported goods fell within the restricted category, and the appellate finding that they were not plasticisers was supported by the record.
Conclusion: DAP Monomer was not proved to be a plasticiser, and the Department's appeal failed.
Ratio Decidendi: In the absence of a statutory definition, tariff or policy classification of goods must be determined by their understanding in trade parlance, and the burden lies on the Department to prove restrictive classification.