2002 (1) TMI 64

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..... 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 the present case. It is the assessee's case, .....

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..... ift 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 present case and in Ceat Ltd. and came to the con .....

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