Tyres needs to be classified based on Dominant use of the same

The Tyre Mark Vs Commissioner of Customs (CESTAT Bangalore)

we find that the impugned tyres have been described by the appellant importer as ‘Hankook off the road mining tyres 31 x 10.5 R 15’ and classified the same under CTH 40118080 whereas the Department seeks to classify the same under CTH 40111010. The crux of the Department’s argument is that the impugned tyres are not a kind used in mining etc. and are usable in on-road conditions.

We find that the appellants place

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