Functional identity in customs classification: Elastograph treated as Rheometer and granted concessional duty benefit.

The imported Elastograph qualified for concessional duty under Notification No. 104/90-Cus. because, on technical literature and expert certificates, it was shown to perform the same function as a Rheometer. Both machines were used to test the cure characteristics of rubber compound, so the notification was applied by functional identity rather than by a manufacturer-specific trade name. On that basis, the Elastograph was treated as the equivalent of the notified equipment and entitled to the concession, and the departmental challenge failed.

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Issues: Whether an imported Elastograph was entitled to the concessional duty benefit available under Notification No. 104/90-Cus. to a Rheometer.

Analysis: The imported machine and the machine described in the notification were examined on the basis of technical literature and expert certificates. The material showed that both machines were used for testing the cure characteristics of rubber compound and were, in substance, the same type of equipment though marketed under different names. The concession in the notification was therefore not confined to one manufacturer's product but extended to the machine described by its functional identity.

Conclusion: The Elastograph was held entitled to the benefit of the notification as the equivalent of a Rheometer, and the departmental appeal failed.

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