Tariff classification of tyres on earthmoving equipment turns on commercial meaning and tariff context, not operating surface alone.

Excise classification of tyres used on dumpers, earthmovers, draglines and excavators turned on the tariff meaning of "motor vehicles" and the commercial description of the goods. The decisive approach was to read the tyres in the tariff context, noting that the relevant definition covered mechanically propelled vehicles adapted for use upon roads and that the tariff also referred to vehicles fitted with earthmoving and similar material-handling equipment. On that basis, tyres used on specialised earthmoving equipment operating on unmade surfaces were treated as tyres for motor vehicles, and the classification proposed by the petitioners was rejected.

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Issues: Whether tyres used on dumpers, earthmovers, draglines and excavators operating on unmade surfaces are classifiable as tyres for motor vehicles under the Central Excise Tariff.

Analysis: The decisive test was the commercial and tariff description of the goods. The tyres were used on specialised equipment operating at slow speeds on unmade surfaces, but the tariff definition of motor vehicles covered mechanically propelled vehicles adapted for use upon roads. Reference was also made within the tariff itself to the wider coverage under Item 34, including vehicles fitted with earthmoving and similar material-handling equipment, which supported treating such equipment as falling within the motor vehicle category for classification purposes.

Conclusion: The tyres were held to be tyres for motor vehicles under the tariff and the classification urged by the petitioners was rejected.

Final Conclusion: The revision failed and the departmental classification was sustained.

Ratio Decidendi: For excise classification, goods are to be understood in the tariff context and tyres used on specialised earthmoving equipment may fall within the motor vehicle category where the tariff definition extends to mechanically propelled vehicles adapted for use upon roads and associated equipment.

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