https://www.taxtmi.com/caselaws?id=48908 Tyre classification under the relevant tariff entries depends on actual use and trade understanding, not merely on tread design or off-road suitability. Grip Master and Grip Master Non-Directional tyres were found to be used on trucks and dumpers with both road and off-road application, and they were not shown to be exclusively fit for off-road vehicles or equipment. In ordinary trade parlance they were treated as truck tyres rather than off-the-road tyres, so they fell under the entry for tyres of a kind used on other motor vehicles, including Chapter Heading 4011.60 under the new tariff, and not under the off-road entry. en-us Thu, 13 Dec 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48908 Tyre classification under the relevant tariff entries depends on actual use and trade understanding, not merely on tread design or off-road suitability. Grip Master and Grip Master Non-Directional tyres were found to be used on trucks and dumpers with both road and off-road application, and they were not shown to be exclusively fit for off-road vehicles or equipment. In ordinary trade parlance they were treated as truck tyres rather than off-the-road tyres, so they fell under the entry for tyres of a kind used on other motor vehicles, including Chapter Heading 4011.60 under the new tariff, and not under the off-road entry. Case-Laws Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48908