Trade parlance and functional use determine tariff classification where the article fits the express description of a wrench.

For tariff classification, an article is to be identified by its accepted trade meaning and actual function. A tool used for rotating a taper plug valve was described by the manufacturer as a wrench, and on examination it was treated as a wrench in trade parlance as well as by function. Because the tariff entry expressly covered wrenches, classification under Item 51A(i) was sustained and the challenge to excise levy failed.

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Issues: Whether the impugned wrench used for rotating the taper plug valve was classifiable as a wrench under Item 51A(i) of the First Schedule to the Central Excises and Salt Act, 1944.

Analysis: The instrument was described in the manufacturer's own literature as a wrench and was found, on examination of the specimen and literature, to be a wrench both in trade parlance and by reason of its function. Since the tariff entry expressly covered wrenches, the lower authorities had not erred in bringing the item within the scope of the relevant tariff classification for levy of excise duty.

Conclusion: The classification under Item 51A(i) was upheld and the challenge to levy failed, against the assessee.

Ratio Decidendi: For tariff classification, an article is to be treated according to its accepted trade meaning and actual function, and where the item expressly falls within the tariff description, it is properly classifiable under that entry.

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