https://www.taxtmi.com/caselaws?id=48767 Tyres and tubes meant for power tillers were treated as classifiable under sub-headings 4011.99 and 4013.99, not under 4011.91 and 4013.91. The classification turned on whether power tillers are goods of a kind used on vehicles or equipment designed for use off the road. The Tribunal accepted the view that a power tiller is designed for off-road use in fields, with any road movement being merely incidental, and relied on earlier instructions and later Tribunal treatment of the same product category that remained undisturbed after dismissal of the appeals in the Supreme Court. en-us Mon, 28 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48767 Tyres and tubes meant for power tillers were treated as classifiable under sub-headings 4011.99 and 4013.99, not under 4011.91 and 4013.91. The classification turned on whether power tillers are goods of a kind used on vehicles or equipment designed for use off the road. The Tribunal accepted the view that a power tiller is designed for off-road use in fields, with any road movement being merely incidental, and relied on earlier instructions and later Tribunal treatment of the same product category that remained undisturbed after dismissal of the appeals in the Supreme Court. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48767