https://www.taxtmi.com/caselaws?id=416476 Imported tyres marketed and documented as mud terrain or off-road mining tyres were held to be classifiable by their dominant and primary use, not by the incidental possibility of fitting them on SUVs or similar vehicles. Technical clarification, purchaser certificates and product literature supported their essential character as special purpose off-road tyres. The departmental reliance on a competitor's email and limited vehicle compatibility was insufficient to outweigh that evidence. Accordingly, classification under CTH 40111010 was rejected, the assessee's classification was accepted, and the reclassification with consequential import restriction was set aside. en-us Tue, 28 Dec 2021 00:00:00 +0530 Thu, 30 Dec 2021 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416476 Imported tyres marketed and documented as mud terrain or off-road mining tyres were held to be classifiable by their dominant and primary use, not by the incidental possibility of fitting them on SUVs or similar vehicles. Technical clarification, purchaser certificates and product literature supported their essential character as special purpose off-road tyres. The departmental reliance on a competitor's email and limited vehicle compatibility was insufficient to outweigh that evidence. Accordingly, classification under CTH 40111010 was rejected, the assessee's classification was accepted, and the reclassification with consequential import restriction was set aside. Case-Laws Customs Tue, 28 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416476