Classification of off road vehicle tyres based on vehicle's intended use, not occasional road use, determines tariff classification. Tyres and tubes made for vehicles or equipment designed primarily for off road operation must be classified as tyres and tubes of a kind used on vehicles or equipment designed for use off the road; the relevant test is the intended use of the vehicle, and occasional road traversal does not change that classification.
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Provisions expressly mentioned in the judgment/order text.
Classification of off road vehicle tyres based on vehicle's intended use, not occasional road use, determines tariff classification.
Tyres and tubes made for vehicles or equipment designed primarily for off road operation must be classified as tyres and tubes of a kind used on vehicles or equipment designed for use off the road; the relevant test is the intended use of the vehicle, and occasional road traversal does not change that classification.
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