Evidence required for trade identity and exclusive purpose

A claim that goods have no purpose beyond a particular industry requires supporting evidence. Custom manufacture alone does not prove that other uses are impossible. Marketing brochures alone may not establish a distinct commercial identity. The supplier’s specialised business is not conclusive proof of trade parlance. Objective design, structure, and function should be assessed. Evidence should show how the goods differ materially from ordinary aluminium shelves. The tribunal must explain the basis for findings on trade identity and exclusive use. Even a distinct commercial name cannot overcome failure to meet the tariff heading. Commissioner of Customs (Import) v. M/s Welkin Foods | 2026 INSC 19