Commercial parlance test places wind shield wiper motors in vehicle-part classification, not the general electric motor entry.

Wind shield wiper motors were analysed for tariff classification by reference to their nature, manufacturing features, technical literature and commercial understanding in the automobile trade. The article applies the commercial parlance test and notes that the goods, being small electric motors with worm and worm-wheel gearing and link mechanisms for operating vehicle wipers, were understood as vehicle parts rather than ordinary electric motors. On that basis, the residuary tariff entry was treated as applicable and the general entry for electric motors was not.

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Issues: Whether wind shield wiper motors were classifiable under Tariff Item 30 as electric motors or under Tariff Item 68 as parts of motor vehicles not specified elsewhere under the erstwhile tariff.

Analysis: The classification was examined in the light of the nature of the goods, the manufacturing process, technical literature, and the manner in which the goods were understood in the automobile trade. The goods were described as small electric motors fitted with worm and worm-wheel gearing and link mechanisms for operating vehicle wipers, showing that they were not ordinary electric motors in common trade understanding. In fiscal classification, the relevant test was how the article was understood in commercial parlance by persons dealing with such goods. Applying that test, the goods were treated as motor vehicle parts rather than as electric motors. As they were not specifically covered by Tariff Item 34A, the residuary entry was attracted.

Conclusion: Wind shield wiper motors were held to be classifiable under Tariff Item 68 and not under Tariff Item 30.

Final Conclusion: The impugned classification was set aside and the appeal succeeded on the tariff classification issue.

Ratio Decidendi: In fiscal classification, an article must be classified according to its common or commercial parlance understanding, and where an article is not an ordinary goods description but is understood in trade as a specific vehicle part, it falls under the appropriate vehicle-part or residuary entry rather than the general entry for electric motors.

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