https://www.taxtmi.com/caselaws?id=212698 Classification of imported old and used tyres depended on their actual condition and usability after 100% examination. Only the tyres found fit for use as such were classifiable under CSH 4012 2010/20, while tyres that could not be used as such had to be classified under CSH 4012 2090. Earlier rulings cited by the assessee were distinguished because they did not involve complete examination or identification of the usable quantity. The classification order was therefore modified on that basis, and the remand on valuation and related issues was maintained. en-us Mon, 26 Mar 2012 00:00:00 +0530 Thu, 06 Feb 2014 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212698 Classification of imported old and used tyres depended on their actual condition and usability after 100% examination. Only the tyres found fit for use as such were classifiable under CSH 4012 2010/20, while tyres that could not be used as such had to be classified under CSH 4012 2090. Earlier rulings cited by the assessee were distinguished because they did not involve complete examination or identification of the usable quantity. The classification order was therefore modified on that basis, and the remand on valuation and related issues was maintained. Case-Laws Central Excise Mon, 26 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212698