Tariff classification of plastic nets turns on trade identity and Revenue proof; mere resemblance to builders' wares is insufficient.

Machchar jali and hexagonal plastic nets were assessed for tariff classification under Heading 39.25 or Sub-heading 3926.90 of the Central Excise Tariff Act, 1985. The classification turned on whether the goods were shown, by market understanding and evidence, to be builders' wares or similar barriers. The Department failed to prove that the goods were known in trade under Heading 39.25 or that their roll form gave them a specific use as insect screens or fencing. Applying the principle that tariff coverage must be established by Revenue and that mere resemblance is insufficient, the goods were classified under Sub-heading 3926.90.

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Issues: Whether machchar jali and hexagonal nets were classifiable under Heading 39.25 of the Central Excise Tariff Act, 1985 as builders' wares or under Sub-heading 3926.90 of the Central Excise Tariff Act, 1985.

Analysis: The products were claimed to be plastic netting cleared in rolls and not articles known in trade as builders' wares or as fencing, shutters, blinds or similar barriers. The Department did not adduce evidence to establish that the goods were understood in the market as falling within Heading 39.25 or that they were cleared in a form intended for specific use as insect screens or fencing. The classification principle applied was that tariff entry coverage must be shown by the Revenue, and a mere resemblance to a listed article is not enough where the evidence does not establish the market identity or specific character of the goods. The reasoning in the earlier decision on plastic meshes and nets was held applicable.

Conclusion: The goods were held classifiable under Sub-heading 3926.90 and not under Heading 39.25; the appeal succeeded.

Ratio Decidendi: For tariff classification, the Revenue must establish by evidence that the goods answer the description of the claimed entry in trade and market understanding, and absent such proof plastic nets cleared in roll form remain classifiable under the more appropriate general heading.

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