Commercial identity test governs tariff classification of motor vehicle switches, placing them in the residuary entry.

Motor vehicle switches were tested for tariff classification by their commercial identity in the market, not by abstract technical character. As they were known and dealt with as automobile spare parts rather than ordinary electric lighting fittings for domestic or building use, they could not be classified under Tariff Item 61. They were also not specifically covered by Tariff Item 34A, so they fell within the residuary Tariff Item 68. The classification consequently supported relief to the petitioners.

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Issues: Whether the motor vehicle switches manufactured by the petitioners were classifiable as electric lighting fittings under Tariff Item 61 or as motor vehicle parts and accessories, and if not specifically covered by Tariff Item 34A, whether they fell under the residuary Tariff Item 68.

Analysis: The proper test for tariff classification was the commercial identity of the goods in the market. The switches were shown to be known and dealt with as automobile spare parts, not as ordinary electric lighting fittings for domestic or building use. Since they were not included in the amended Tariff Item 34A, and could not be brought within Item 61 on their commercial character, they necessarily fell within the residuary entry.

Conclusion: The switches were not classifiable under Tariff Item 61 and were correctly assessable under Tariff Item 68, with the result that the petitioners were entitled to relief.

Ratio Decidendi: Tariff classification depends on the commercial understanding of the goods, and where a product is not specifically covered by a tariff entry, it falls under the residuary item if its common commercial identity excludes the specific competing entry.

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