https://www.taxtmi.com/caselaws?id=45327 Imported radial tyres capable of use both on-road and off-road were not shown to be designed exclusively for off-road vehicles or equipment, so sub-heading (III) did not apply. Because the tyres were fit for road use and intended for mechanically propelled vehicles other than tractors designed for use upon roads, they fell within sub-heading (I)(b)(i) of Heading 16 of the Central Excise Tariff. On that classification, the exemption under Notification No. 20/84 dated 1 March 1984 was available. en-us Wed, 01 Dec 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45327 Imported radial tyres capable of use both on-road and off-road were not shown to be designed exclusively for off-road vehicles or equipment, so sub-heading (III) did not apply. Because the tyres were fit for road use and intended for mechanically propelled vehicles other than tractors designed for use upon roads, they fell within sub-heading (I)(b)(i) of Heading 16 of the Central Excise Tariff. On that classification, the exemption under Notification No. 20/84 dated 1 March 1984 was available. Case-Laws Central Excise Wed, 01 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45327