https://www.taxtmi.com/caselaws?id=95086 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. en-us Mon, 13 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95086 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. Case-Laws Central Excise Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95086