Tariff classification of fork lift truck tyres and tubes follows later Tribunal authority, with assessee's view accepted.

Fork lift truck tyres and the corresponding tubes were treated as classifiable under Tariff Entry 4011.99 and Tariff Entry 4013.99, not under Tariff Entry 4011.91 and Tariff Entry 4013.91. The classification view accepted in later Tribunal decisions, including a Larger Bench ruling, and supported by refusal of special leave against Ceat Ltd., was followed over the earlier contrary view. The operative result was that the assessee's classification was upheld on the basis of consistent Tribunal authority on the same goods.

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Issues: Whether fork lift truck tyres and the tubes used therein were classifiable under Tariff Entry 4011.99 and Tariff Entry 4013.99, or under Tariff Entry 4011.91 and Tariff Entry 4013.91.

Analysis: The Court noted that the Tribunal, in later decisions on the same classification question, had considered additional documentation and had concluded that fork lift truck tyres and the corresponding tubes were correctly classifiable under the entries claimed by the assessee. The Court also placed weight on the fact that special leave was refused against the Tribunal decision in Ceat Ltd., and that a Larger Bench of the Tribunal had thereafter held Ceat Ltd. to be correct. In that setting, the earlier view in the present matter was not followed.

Conclusion: The fork lift truck tyres are classifiable under Tariff Entry 4011.99 and the tubes therefor under Tariff Entry 4013.99, in favour of the assessee.

Ratio Decidendi: Where later Tribunal decisions, including a Larger Bench ruling, consistently adopt one classification view and special leave is refused against the supporting decision, that view may prevail for tariff classification of the goods in question.

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