Dominant use controls tyre classification; off-road mining tyres were not treated as ordinary motor car tyres.

Imported tyres marketed and documented as mud terrain or off-road mining tyres were held to be classifiable by their dominant and primary use, not by the incidental possibility of fitting them on SUVs or similar vehicles. Technical clarification, purchaser certificates and product literature supported their essential character as special purpose off-road tyres. The departmental reliance on a competitor's email and limited vehicle compatibility was insufficient to outweigh that evidence. Accordingly, classification under CTH 40111010 was rejected, the assessee's classification was accepted, and the reclassification with consequential import restriction was set aside.

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Issues: Whether the imported tyres were classifiable as tyres of a kind used on motor cars under CTH 40111010, or as special purpose off-road tyres under the claimed heading.

Analysis: The imported tyres were not normal pneumatic tyres for ordinary on-road use. The record showed that they were marketed and described as mud terrain or off-road mining tyres, supported by technical clarification, purchaser certificates, and literature indicating suitability for difficult terrain rather than highway use. Applying the dominant use principle, the determining factor was their primary and essential use, not the incidental fact that they could also be fitted on SUVs or similar vehicles. The departmental reliance on a competitor's email and on the possibility of use on certain vehicles was insufficient to displace the evidence showing that the tyres were essentially for off-road purposes.

Conclusion: The tyres were not classifiable under CTH 40111010 and the assessee's classification was accepted.

Final Conclusion: The reclassification and consequential import restriction were set aside, and the appeal succeeded with consequential relief.

Ratio Decidendi: For tariff classification of tyres, their dominant and primary use governs classification; tyres essentially designed for off-road or special purpose use cannot be treated as ordinary motor car tyres merely because they may also be fitted to road vehicles.

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