https://www.taxtmi.com/caselaws?id=101907 Forklift tyres were treated as classifiable under Heading 4011.99, not Heading 4011.91, because the expression "of a kind on vehicles or equipments designed for use off-the-road" was read as covering rough-terrain and similar specialised off-road conditions. Forklifts were not regarded as equipment answering that description. The later Tribunal view on this interpretation was followed, while the contrary earlier view was distinguished, and the Commissioner (Appeals) was found justified in applying the binding precedent. The departmental challenge therefore failed on tariff classification. en-us Wed, 06 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 11:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101907 Forklift tyres were treated as classifiable under Heading 4011.99, not Heading 4011.91, because the expression "of a kind on vehicles or equipments designed for use off-the-road" was read as covering rough-terrain and similar specialised off-road conditions. Forklifts were not regarded as equipment answering that description. The later Tribunal view on this interpretation was followed, while the contrary earlier view was distinguished, and the Commissioner (Appeals) was found justified in applying the binding precedent. The departmental challenge therefore failed on tariff classification. Case-Laws Central Excise Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101907