https://www.taxtmi.com/caselaws?id=90195 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. en-us Mon, 05 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90195 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. Case-Laws Customs Mon, 05 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90195