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<h1>Supreme Court classifies fork lift truck tyres and tubes under specific tariff entries</h1> The Supreme Court classified tyres for fork lift trucks under Tariff Entry 4011.99 and tubes used therein under Tariff Entry 4013.99, upholding the ... Tyres and tubes The Supreme Court considered the classification of tyres for fork lift trucks and tubes used therein. The Tribunal decided that the tyres are classifiable under Tariff Entry 4011.99 and the tubes under Tariff Entry 4013.99. The decision in Ceat Ltd. was upheld, setting aside the previous order. The civil appeal was allowed with no costs.