Tariff classification of engine bearings turns on commercial identity in trade, not ISI specifications, under the Central Excise Tariff.

Engine bearings imported for additional customs duty were classified as motor vehicle parts under Item 34A of the Central Excise Tariff, not as residuary goods under Item 68. The Tribunal applied the established rule that tariff entries are interpreted according to the sense in which goods are known in trade, and held that ISI specifications do not alter the commercial identity or tariff description of the goods. As the imported bearings were treated as comparable to earlier bimetal engine bearings covered by binding precedent, the classification under Item 34A was confirmed.

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Issues: Whether engine bearings imported for purposes of additional customs duty were classifiable under Item 34A of the Central Excise Tariff as motor vehicle parts or under Item 68 of the Central Excise Tariff as goods not elsewhere specified.

Analysis: The imported goods were treated as similar to bimetal engine bearings earlier held to be thin walled bearings classifiable under Item 34A. The Tribunal followed the earlier ratio that tariff entries are to be understood in the sense in which the goods are known in trade, and that ISI specifications do not alter the commercial identity or tariff description of the goods. On that basis, the precedent applied directly to the present imports.

Conclusion: The goods were held classifiable under Item 34A of the Central Excise Tariff and not under Item 68.

Final Conclusion: The departmental appeals succeeded and the assessee's classification claim failed.

Ratio Decidendi: For tariff classification, the commercial understanding of the goods in trade prevails, and technical specifications do not change the tariff identity of goods where the earlier binding classification precedent squarely applies.

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