Classification of machinery parts turned on distinct function, so bushes and thrust washers were not treated as plain shaft bearings.

Bushes and thrust washers were examined by their description and function and were found to be separate products with distinct functions, not covered by the term plain shaft bearings. As they were not specifically described in any particular heading or sub-heading, the settled classification rule applied that parts are classifiable with the machine of which they form part. The adjudicating authority's classification was upheld and classification under Heading 84.83 was rejected.

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Issues: Whether bushes and thrust washers, being parts of machinery, were classifiable under Heading No. 84.83 as plain shaft bearings or were to be classified along with the machinery of which they formed parts.

Analysis: The products in question were examined on their description and function. They were held to be separate products with distinct functions and were not covered by the expression plain shaft bearings. Since they were not specifically described in any particular heading or sub-heading, the settled rule applied that such parts are classifiable along with the machine of which they are parts.

Conclusion: The classification adopted by the adjudicating authority was upheld and the view treating the items under Heading No. 84.83 was rejected.

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