https://www.taxtmi.com/caselaws?id=80534 Tyres fitted to mechanically propelled front-end loaders and cranes used as material handling equipment were classifiable under the tariff entry for tyres for vehicles or equipment designed for use off the road. The decisive factor was the design of the vehicle or equipment for off-road use, not its actual manner of use. The narrower reading that "equipment" should be confined in a limited sense was rejected, and the tyres were therefore excluded from the general entry for all other tyres. en-us Wed, 11 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80534 Tyres fitted to mechanically propelled front-end loaders and cranes used as material handling equipment were classifiable under the tariff entry for tyres for vehicles or equipment designed for use off the road. The decisive factor was the design of the vehicle or equipment for off-road use, not its actual manner of use. The narrower reading that "equipment" should be confined in a limited sense was rejected, and the tyres were therefore excluded from the general entry for all other tyres. Case-Laws Central Excise Wed, 11 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80534