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TMI Blog2000 (11) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. -The issue involved in this appeal filed by M/s. A.R.D. Polypacks (P) Ltd. is whether Machchar Jali and Hexagonal nets are classifiable under Heading 39.25 of the Schedule to the Central Excise Tariff Act as confirmed in the impugned order by the Commissioner (Appeals) or are classifiable under Sub-heading 3926.90 of the Tariff. Shri B.B. Gujral, learned Advocate, submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 39 of the Tariff as fencing nets and similar barriers. The learned Advocate submitted that the impugned two products can not be called as Builders Wares; that no market inquiries seem to have been conducted by the Department to establish that the impugned goods are known in the commercial parlance as Builders Wares; that these products are not akin to fencing, gates and, similar barriers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stan Ferrodo Ltd. v. CCE, Bombay [1997 (89) E.L.T. 16 (S.C.) = 1996 (17) RLT 807], that onus of establishing that an article falls under a particular Tariff Heading is on the Revenue. The learned Advocate contended that the Department has not discharged this onus as no evidence has been brought on record to show that these products are known in the market as Builders Wares. The learned Advocate fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belie their claim that the impugned product do not have specific use; that in respect of Machchar Jali it has been claimed that after installation of Machchar Jali forget Malaria and hexagonal fencing, as per product profile, is to be used in garden and parks; hexagonal fencing intended for use as fencing in garden and parks is covered by Note 11(e) to Chapter 39 as fencing; that Machchar Jali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants therein had not cleared the goods in running length and that the Department had also not proved that the product was in the form of Insect Screen for a particular window or door or for specific fencing or similar barriers. In the present matter also the learned Advocate has claimed that they are clearing the netting of plastics in rolls form and not as articles which could be used as Machchar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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