Tariff classification of used bus tyres turns on their commercial identity as used tyres, not on possible retreading.

Used scrap bus tyres imported without tread were held classifiable as pneumatic tyres of a kind used on buses under sub-heading 4011.50, rather than as tyre casings fit for retreading under sub-heading 4011.99, because their commercial and factual identity remained that of used tyres. The description in the bill of entry and invoice, together with the record evidence, showed that the goods were used tyres and not merely casings. The fact that such tyres may later be retreaded after clearing and buffing did not alter their tariff classification. The impugned classification was sustained and the challenge failed.

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Issues: Whether used scrap bus tyres imported without tread were classifiable under sub-heading 4011.50 of the Schedule to the Central Excise Tariff Act, 1985 for the purpose of additional customs duty, or under sub-heading 4011.99 as tyre casings fit for retreading.

Analysis: The imported goods were described in the bill of entry and invoice as used scrap tyre cases and used scrap bus rubber tyres without tread, and the invoice also referred to them as used tyres. The record showed that the goods were used tyres and not mere casings. The materials relied upon by the importer did not displace the adjudication finding that a used tyre may be retreaded after suitable clearing and buffing, and that the tariff did not support treating the goods as something different from used bus tyres. In the tariff scheme, sub-heading 4011.50 applied to pneumatic tyres of a kind used on buses and similar motor vehicles.

Conclusion: The goods were correctly classified under sub-heading 4011.50 of the Schedule to the Central Excise Tariff Act, 1985, and the challenge to the classification failed.

Final Conclusion: The appeal was dismissed and the impugned classification and consequential order were sustained.

Ratio Decidendi: For tariff purposes, goods described and evidenced as used bus tyres are classifiable according to their commercial and factual identity as used tyres, not as tyre casings merely because they may later be retreaded.

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