Imported Hankook Off-Road Mining Tyres Classified as Special-Purpose for Tractors & Dumpers, Not On-Road Use.

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....Classification of imported goods - Hankook off the road mining tyres 31 x 10.5 R 15 - The impugned tyres are used for replacing the existing tyres whenever the vehicle is used in muddy or off terrain. It can be seen that even Tractors, Dumpers etc. which are primarily designated for off the road used also travel some distances on the road till they reach the place of their use. By no stretch of imagination such vehicles and the tyres thereof can be regarded to be for on-road purposes. - the impugned tyres are required to be considered as special purpose tyres for off-road purposes - AT....