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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of imported goods - Hankook off the road mining ...

Case Laws     Customs

December 30, 2021

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

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