Trade parlance controls tariff classification: a motor-and-gear assembly was not shown to be an independent geared motor.

An assembly of a motor, gear box, brake and brakedrum on a platform was examined for classification as a "geared motor" under Tariff Item 30. The controlling test was whether the product had come into existence as an independent and identifiable commodity in the sense understood in trade and market parlance; mere functional coupling of components was not enough. On the facts, the evidence, tariff explanations and departmental circulars did not establish manufacture of geared motors, so the goods were not classifiable under Tariff Item 30 and were treated as falling outside it, with the duty demand and penalty unsustainable.

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Issues: Whether the traverser assembled by coupling a motor, gear box, brake and brakedrum on a platform could be treated as a "geared motor" classifiable under Tariff Item No. 30, or whether it remained outside that item and fell under Tariff Item No. 68.

Analysis: The assembly was not shown to be a geared motor in the sense in which that expression is understood in trade and market parlance. The presence of a motor and gear box working together to perform a lifting function was not enough, by itself, to establish that a geared motor had come into existence as an independent and identifiable product. The tariff explanations and the departmental circulars did not compel a different result, and the evidence and schematic arrangement of the components did not establish manufacture of geared motors.

Conclusion: The impugned goods were not proved to be geared motors and were not classifiable under Tariff Item No. 30; the demand and penalty could not be sustained, and the assessee succeeded.

Final Conclusion: The appeal was allowed and the classification and duty demand made by the lower authorities were set aside.

Ratio Decidendi: A mechanically or functionally equivalent assembly is not classifiable as a named excisable product unless it is shown to come into existence as an independent and identifiable commodity in the sense understood in trade and market parlance.

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