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Issues: Whether Grip Master and Grip Master Non-Directional tyres of the specified sizes were classifiable as tyres for vehicles or equipment designed for use off the road, or as tyres of a kind used on motor vehicles.
Analysis: The tariff entries were read as distinguishing between tyres for motor vehicles and tyres for vehicles or equipment designed for use off the road. The decisive consideration was not the tread design or manufacturing features in isolation, but the manner in which the tyres were understood and used in trade and in actual application. On the evidence, the tyres were used on trucks and dumpers having both road and off-road application, and were not shown to be exclusively fit for off-road vehicles or equipment. In ordinary trade parlance they were treated as truck tyres rather than OTR tyres.
Conclusion: The tyres were correctly classifiable under the entry for tyres of a kind used on other motor vehicles under the old tariff and under Chapter Heading 4011.60 under the new tariff, and not under the off-the-road entry.
Ratio Decidendi: For tyre classification under the relevant tariff entries, the controlling test is the actual use and trade understanding of the tyre, not merely its design, tread pattern, or suitability for off-road application.
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