2002 (1) TMI 64

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....tes to the classification of tyres for fork lift trucks and tubes that are used therein. It is the case of the Revenue that such tyres are classifiable under Tariff Entry 4011.91, which applies to "other tyres of a kind used on vehicles or equipments designed for use off the road", and it is this classification which the Customs, Excise and Gold (Control) Appellate Tribunal has been accepted in th....

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....e to the conclusion that the tyres of fork lift trucks were correctly classifiable under Tariff Entry 4011.99 and the tubes therefor under Tariff Entry 4013.99. 3. The Revenue filed a special leave petition against the decision of the Tribunal in the case of Ceat Ltd. Special leave was refused on 4th May, 1998. 4. Thereafter, a Larger Bench of the Tribunal considered the judgments in the pre....