https://www.taxtmi.com/caselaws?id=85382 Tariff classification of bushes depends on their distinct commercial identity and identifiable use, not functional similarity with bearings. Bushes and bearings may perform similar functions but remain separate commodities where the market recognises them by different names; bushes therefore do not fall under bearing headings merely on functional grounds. Where manufacturer catalogues and trading records establish that imported bushes are identifiable for tractor use, they are classifiable as tractor parts under the relevant vehicle-parts heading. The classification claim succeeds, 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 Tariff classification of bushes depends on their distinct commercial identity and identifiable use, not functional similarity with bearings. Bushes and bearings may perform similar functions but remain separate commodities where the market recognises them by different names; bushes therefore do not fall under bearing headings merely on functional grounds. Where manufacturer catalogues and trading records establish that imported bushes are identifiable for tractor use, they are classifiable as tractor parts under the relevant vehicle-parts heading. The classification claim succeeds, with consequential relief. Case-Laws Customs Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85382