https://www.taxtmi.com/caselaws?id=100548 A.D.V. hand cart tyres were held classifiable under Heading 4011.99 as other tyres, because tariff description, Government clarification and HSN notes showed that Heading 4011.91 covered off-the-road tyres for heavy-duty vehicles and similar machinery, not hand cart tyres. The earlier omission of a specific entry did not change that classification. The refund claim also succeeded because the assessee established, on substantially similar facts to an earlier period, that the excise duty incidence had not been passed on to customers. Both Revenue objections therefore failed and the refund order was sustained. en-us Tue, 12 Dec 1995 00:00:00 +0530 Thu, 02 Feb 2012 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100548 A.D.V. hand cart tyres were held classifiable under Heading 4011.99 as other tyres, because tariff description, Government clarification and HSN notes showed that Heading 4011.91 covered off-the-road tyres for heavy-duty vehicles and similar machinery, not hand cart tyres. The earlier omission of a specific entry did not change that classification. The refund claim also succeeded because the assessee established, on substantially similar facts to an earlier period, that the excise duty incidence had not been passed on to customers. Both Revenue objections therefore failed and the refund order was sustained. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100548