https://www.taxtmi.com/caselaws?id=41116 Relugging of tractor tyres, involving the placement and curing of lugs over the tyre surface, is treated as a process akin to retreading. Because the lug forms part of the tread in a tractor tyre, the resulting product falls within the relevant excise tariff entry for such tyres. The operative effect is that the relugged tyre is assessable under Central Excise Tariff Item 16A(2), and the classification turns on the substantial similarity between relugging and retreading. en-us Sat, 03 Dec 1977 00:00:00 +0530 Fri, 21 May 2010 11:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41116 Relugging of tractor tyres, involving the placement and curing of lugs over the tyre surface, is treated as a process akin to retreading. Because the lug forms part of the tread in a tractor tyre, the resulting product falls within the relevant excise tariff entry for such tyres. The operative effect is that the relugged tyre is assessable under Central Excise Tariff Item 16A(2), and the classification turns on the substantial similarity between relugging and retreading. Case-Laws Central Excise Sat, 03 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41116