https://www.taxtmi.com/caselaws?id=84962 Tyres and tubes for fork-lift trucks were analysed under the tariff phrase "vehicles or equipment designed for use off-the-road." The tariff history, Board circulars, Finance Minister's speech and trade-technical materials indicated that the phrase was meant for specialised rough-terrain machinery such as bulldozers, scrapers, loaders and excavators. A contemporaneous circular specifically excluded fork-lift truck tyres from the off-the-road category, and later material did not support including them. The prior power tiller tyre decision was treated as distinguishable and not controlling. Fork-lift trucks were therefore not treated as off-the-road equipment for classification under sub-headings 4011.91 and 4013.91. en-us Thu, 14 Mar 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84962 Tyres and tubes for fork-lift trucks were analysed under the tariff phrase "vehicles or equipment designed for use off-the-road." The tariff history, Board circulars, Finance Minister's speech and trade-technical materials indicated that the phrase was meant for specialised rough-terrain machinery such as bulldozers, scrapers, loaders and excavators. A contemporaneous circular specifically excluded fork-lift truck tyres from the off-the-road category, and later material did not support including them. The prior power tiller tyre decision was treated as distinguishable and not controlling. Fork-lift trucks were therefore not treated as off-the-road equipment for classification under sub-headings 4011.91 and 4013.91. Case-Laws Central Excise Thu, 14 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84962