2002 (1) TMI 64 - SC - Customs

Summary

The Supreme Court considered the classification of tyres for fork lift trucks and tubes used therein. The Tribunal decided that the tyres are classifiable under Tariff Entry 4011.99 and the tubes under Tariff Entry 4013.99. The decision in Ceat Ltd. was upheld, setting aside the previous order. The civil appeal was allowed with no costs.