Builders-ware classification turns on common parlance; plastic petroleum storage tanks fall under the residuary tariff entry.

Plastic tanks manufactured for storing petroleum products were not treated as builders-ware because that expression, in common parlance, covers goods used by builders and not ordinary storage tanks. As the goods were articles of plastic and no more specific tariff heading was shown to apply on the facts, classification fell under the residuary entry in Chapter sub-heading 3926.90. Earlier tribunal decisions supporting residuary classification where the goods were not shown to be builders-ware were followed, and the assessee's classification was accepted.

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Issues: Whether plastic tanks manufactured for storage of petroleum products were classifiable as builders-ware under Chapter sub-heading 3925.10 or under the residuary entry under Chapter sub-heading 3926.90.

Analysis: The classification depended on the tariff description applicable to the goods. The expression "builders-ware" was understood in common parlance as goods used by builders, and a tank manufactured for storing petroleum products would not ordinarily be regarded as builders-ware. The goods were articles of plastic and did not fit any more specific heading shown to be applicable on the facts. The earlier tribunal decisions relied upon supported classification under the residuary entry where there was no evidence that the goods were builders-ware.

Conclusion: The tanks were not builders-ware and were classifiable under Chapter sub-heading 3926.90, in favour of the assessee.

Final Conclusion: The departmental classification was rejected and the assessee's classification under the residuary entry was accepted, with consequential relief.

Ratio Decidendi: For tariff classification, a product will not be treated as builders-ware merely because it is a tank, and where the goods do not answer the specific heading, classification falls under the residuary entry.

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