https://www.taxtmi.com/caselaws?id=82087 The appeal was rejected, affirming the classification of Fork Lift Truck Tyres under Heading 4011.91 for the purpose of levying Additional Duty (CVD). The Tribunal upheld the authorities' classification, emphasizing that Fork Lift Trucks possess attributes of vehicles designed for off-road use, aligning with the revenue-raising objective of the Central Excise Act. The Miscellaneous Application for additional evidence was disposed of without a separate order. en-us Thu, 08 Oct 1992 00:00:00 +0530 Fri, 01 Jul 2011 18:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82087 The appeal was rejected, affirming the classification of Fork Lift Truck Tyres under Heading 4011.91 for the purpose of levying Additional Duty (CVD). The Tribunal upheld the authorities' classification, emphasizing that Fork Lift Trucks possess attributes of vehicles designed for off-road use, aligning with the revenue-raising objective of the Central Excise Act. The Miscellaneous Application for additional evidence was disposed of without a separate order. Case-Laws Customs Thu, 08 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82087