2002 (2) TMI 767

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....the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of tyres for forklifts that the respondent to this appeal manufactured. The respondent claimed classification of these tyres under Heading 4011.99 of the tariff. The department, by issue of notice, proposed classification under Heading 4011.91. Adjudicating upo....

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...., quarries etc., which require specialised and rugged equipment to operate on rough surfaces and/or steep terrain. It concluded therefore that the tyres for such forklift are classifiable under sub-heading 99 of Heading 40.11. It distinguished the earlier decision of the Tribunal in Mahindra & Mahindra Ltd. v. CCE - 1993 (63) E.L.T. 542, which sought tyres to be classifiable under sub-heading 91. ....