https://www.taxtmi.com/caselaws?id=85382 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. en-us Mon, 15 Jul 1996 00:00:00 +0530 Thu, 04 Aug 2011 16:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85382 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. Case-Laws Customs Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85382