https://www.taxtmi.com/caselaws?id=83383 Tyres meant for fitment to a combine harvester were classified under the residuary tariff item for all other tyres, not under the item for off-the-road tyres. The classification turned on the intended scope of "off-the-road" tyres in the Central Excise Tariff, which the contemporaneous budget circular and notification showed was directed to motor vehicles such as dumpers and earth-moving equipment. Because a combine harvester operates in fields and does not answer that description, the tyres were held to fall outside the specific entry and within the residuary category. The departmental challenge to the assessee's classification therefore failed. en-us Thu, 14 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 11:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83383 Tyres meant for fitment to a combine harvester were classified under the residuary tariff item for all other tyres, not under the item for off-the-road tyres. The classification turned on the intended scope of "off-the-road" tyres in the Central Excise Tariff, which the contemporaneous budget circular and notification showed was directed to motor vehicles such as dumpers and earth-moving equipment. Because a combine harvester operates in fields and does not answer that description, the tyres were held to fall outside the specific entry and within the residuary category. The departmental challenge to the assessee's classification therefore failed. Case-Laws Central Excise Thu, 14 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83383