https://www.taxtmi.com/caselaws?id=81854 Tyres imported for power tillers were held to fall within the residuary tariff entry for all other tyres, because Item 16-I(1) covered only tyres for motor vehicles or for vehicles and equipment designed for use off the road. The contemporaneous circular issued when the tariff was recast was treated as a useful guide and confirmed that power tiller tyres belonged in the residual category. The contrary classification adopted by the lower authorities was therefore unsustainable, and the assessee was entitled to reassessment and refund relief. en-us Tue, 05 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81854 Tyres imported for power tillers were held to fall within the residuary tariff entry for all other tyres, because Item 16-I(1) covered only tyres for motor vehicles or for vehicles and equipment designed for use off the road. The contemporaneous circular issued when the tariff was recast was treated as a useful guide and confirmed that power tiller tyres belonged in the residual category. The contrary classification adopted by the lower authorities was therefore unsustainable, and the assessee was entitled to reassessment and refund relief. Case-Laws Customs Tue, 05 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81854