https://www.taxtmi.com/circulars?id=6545 Tyres and tubes made for vehicles or equipment designed primarily for off road operation must be classified as tyres and tubes of a kind used on vehicles or equipment designed for use off the road; the relevant test is the intended use of the vehicle, and occasional road traversal does not change that classification. en-us Tue, 17 Apr 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6545 Tyres and tubes made for vehicles or equipment designed primarily for off road operation must be classified as tyres and tubes of a kind used on vehicles or equipment designed for use off the road; the relevant test is the intended use of the vehicle, and occasional road traversal does not change that classification. Circulars Central Excise Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6545