https://www.taxtmi.com/caselaws?id=46138 Fork lift truck tyres and the corresponding tubes were treated as classifiable under Tariff Entry 4011.99 and Tariff Entry 4013.99, not under Tariff Entry 4011.91 and Tariff Entry 4013.91. The classification view accepted in later Tribunal decisions, including a Larger Bench ruling, and supported by refusal of special leave against Ceat Ltd., was followed over the earlier contrary view. The operative result was that the assessee's classification was upheld on the basis of consistent Tribunal authority on the same goods. en-us Tue, 15 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 10:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46138 Fork lift truck tyres and the corresponding tubes were treated as classifiable under Tariff Entry 4011.99 and Tariff Entry 4013.99, not under Tariff Entry 4011.91 and Tariff Entry 4013.91. The classification view accepted in later Tribunal decisions, including a Larger Bench ruling, and supported by refusal of special leave against Ceat Ltd., was followed over the earlier contrary view. The operative result was that the assessee's classification was upheld on the basis of consistent Tribunal authority on the same goods. Case-Laws Customs Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46138