Classification of plastic nets and grids under the exemption entry failed because the goods did not match the specified barrier description.

Imported extruded and oriented plastic nets, grids and composites were examined against Sl. No. 13 of Notification No. 15/94-C.E., which covered balconies, balustrades, fencing, gates or similar barriers for CVD exemption. Product catalogues, approval letters, the import licence enclosure and declared end uses showed the goods were polymer nets and grids supplied in running lengths for multiple applications, including builder's ware, structural use, waste water treatment, architectural use, fencing and barriers. On that material, the goods did not fit the specific notification description, and the earlier letter cited by the importer was not decisive because the later approval and import documents governed the imports. The exemption was therefore unavailable.

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Issues: Whether the imported extruded and oriented plastic nets, grids and composites were covered by Sl. No. 13 of the Table to Notification No. 15/94-C.E. as balconies, balustrades, fencing, gates or similar barriers, so as to qualify for exemption from countervailing duty.

Analysis: The imported goods were examined with reference to the product catalogue, the Ministry of Industry's approval letter, the ITC licence enclosure, and the stated end uses. These materials showed that the goods were polymer nets and grids of varied dimensions supplied in running lengths for a wide range of applications, including builder's ware, structural elements, waste water treatment, architectural use, fencing and barriers. On that basis, the goods did not answer the specific description in Sl. No. 13 of the notification. The earlier letter relied upon by the importer did not assist, because the subsequent approval letter and the import documentation clearly governed the goods imported.

Conclusion: The imported goods were not covered by Sl. No. 13 of the Table to Notification No. 15/94-C.E. and the exemption from countervailing duty was not available; the appeal was rejected.

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