Tariff classification of forklift tyres: "off-the-road" heading interpreted narrowly, supporting Heading 4011.99 over Heading 4011.91.

Forklift tyres were treated as classifiable under Heading 4011.99, not Heading 4011.91, because the expression "of a kind on vehicles or equipments designed for use off-the-road" was read as covering rough-terrain and similar specialised off-road conditions. Forklifts were not regarded as equipment answering that description. The later Tribunal view on this interpretation was followed, while the contrary earlier view was distinguished, and the Commissioner (Appeals) was found justified in applying the binding precedent. The departmental challenge therefore failed on tariff classification.

---

---

Issues: Whether forklift tyres were correctly classifiable under Heading 4011.99 of the Central Excise Tariff Act, 1985, as claimed by the assessee, or under Heading 4011.91 as proposed by the department.

Analysis: The earlier Tribunal decision holding that forklift tyres do not fall within the expression "of a kind on vehicles or equipments designed for use off-the-road" was followed. On that reasoning, "off-the-road" was understood as referring to rough terrain and similar conditions requiring specialised equipment, which forklifts were not treated as answering. The contrary earlier view was distinguished, and the Commissioner (Appeals) was found justified in following the later binding decision.

Conclusion: The tyres for forklifts were held classifiable under Heading 4011.99 and not under Heading 4011.91, with the result that the departmental appeal failed.

---