Tariff classification of bushes turns on trade identity and identifiable use as tractor parts, not function alone.

Bushes are not treated as bearings for customs tariff purposes merely because they perform a similar function, since functional similarity alone does not make distinct market commodities the same. The note applies the principle that articles known in trade by different names remain separately classifiable. It also states that imported bushes identifiable as tractor parts, supported by the manufacturer's catalogue and trader sales documentation, are classifiable as parts of tractors under Heading 87.04/06. On that basis, the assessee's classification claim succeeded and the lower appellate order was set aside with consequential relief.

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Issues: (i) Whether bushes are to be treated as bearings for tariff classification under Heading 84.62 or 84.63 of the Customs Tariff; (ii) whether the imported bushes were classifiable as parts of tractors under Heading 87.04/06.

Issue (i): Whether bushes are to be treated as bearings for tariff classification under Heading 84.62 or 84.63 of the Customs Tariff.

Analysis: The Tribunal's earlier view that bushes and bearings perform the same function and therefore stand on the same footing was rejected. The governing principle applied was that two articles may serve identical functions yet remain distinct commodities if they are known in the market by different names. Functional similarity alone was held insufficient to equate bushes with bearings.

Conclusion: Bushes are not to be classified as bearings merely because their functions are similar.

Issue (ii): Whether the imported bushes were classifiable as parts of tractors under Heading 87.04/06.

Analysis: Relying on the ratio that bushes are to be treated according to the article in which they are used as parts, and accepting the linkage shown by the manufacturer's catalogue and the goods sold through traders, the goods were found to be identifiable tractor bushes. The identity of the parts was not in dispute, and the supporting documentation was considered sufficient to connect the imported goods with tractor use.

Conclusion: The imported bushes were classifiable as parts of tractors under Heading 87.04/06.

Final Conclusion: The assessee's classification claim succeeded and the lower appellate order was set aside with consequential relief.

Ratio Decidendi: Articles serving the same function are not necessarily the same for tariff purposes if they are known in the market as distinct commodities; such goods are to be classified according to their identifiable use as parts of the relevant machine or vehicle.

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