Concept:
Simple Harmonic Motion (SHM) is a specific type of periodic motion where the restoring force is directly proportional to the displacement from an equilibrium (mean) position and is always directed towards that mean position ($F \propto -x$).
Step 1: Evaluate the characteristics of SHM.
To be SHM, a motion must:
1. Be periodic (repeat at regular intervals).
2. Be oscillatory (move back and forth about a mean position).
3. Have a restoring force/torque proportional to displacement.
Step 2: Analyze the given options.
Option (B): Mass on a spring has a restoring force $F = -kx$. This is the classic definition of SHM.
Option (C): Liquid in a U-tube experiences a restoring force due to the weight difference of the liquid columns, proportional to the displacement. This is SHM.
Option (D): A simple pendulum (like a second's pendulum) undergoes SHM for small angular displacements ($\sin\theta \approx \theta$).
Option (E): The mathematical projection of uniform circular motion onto any diameter is exactly described by $x = A\cos(\omega t)$, which is the standard equation for SHM.
Step 3: Analyze the rotation of the Earth.
The rotation of the Earth about its axis is a \textit{periodic} motion because it repeats every 24 hours.
However, it is not an \textit{oscillatory} motion. It continuously moves in one direction (it does not swing back and forth across a central mean position). Therefore, there is no restoring force involved.