Tyres / tubes / flaps (Earth-moving equipments / Aircrafts) - Classification of - Central Excise - 21/90-CX. 3

Tyres/tubes/flaps (Earth-moving equipments/ Aircrafts) - Classification of Circular No. 21/90-CX. 3 Dated 17-4-1990 [From F. No. 99/2/90-CX. 3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Tyres/tubes/flaps (Earth-moving equipments/ Aircrafts) - Classification of Doubts have been expressed in regard to the appropriate classification of tyres and tubes meant for vehicles or equipments like dumpers, scrapers, shovels, loaders, graders, bulldozers, aircrafts which are designed for use off the road, whether under sub-heading Nos. 4011.91 and 4013.91 respectively as tyres and tubes of a kind used on vehicles or equipments designed for use off the road or under sub-heading Nos. 4011.99 and 4013.99 respectively, as 'Others'. 2. The matter has been examined in the Board. In this connection, attention is invited to the instructions contained in F.No. 99/22/89-CX. 3 (Circular No. 9/90), dated 6th March, 1990 (Page T18 Vol. 47 Part 3 refers), with regard to the classification of tyres and tubes meant for power tillers. As the use of the vehicles referred to in the preceding paragraph is also off the road, the tyres and tubes meant for such vehicles or equipments are appropriately classifiable as tyres and tubes of a kind used on vehicles or equipments designed for use off the road under sub-heading Nos. 4011.91 and 4013.91 respectively. For the purpose of classification of tyres and tubes under Chapter 40, what is important is the use of the vehicle, but not the actual use of the tyres and tubes. The fact that such vehicles have to traverse sometimes on the road for reaching the destination for use off the road does not make them vehicles designed for use on the road. 3. Hence, keeping in view the sub-heading descriptions under sub-heading Nos. 4011.91 and 4013.91, if the tyres and tubes are meant for use on vehicles or equipments which in turn are meant for use off the road, such tyres and tubes would merit appropriate classification under sub-heading Nos. 4011.91 and 4013.91 respectively.