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TMI Blog1992 (10) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... yres are classifiable under Heading 4011.99. The Assistant Collector of Customs rejected the said claim of the appellants holding that Fork Lift Tyres fall under Heading 4011.91 and leviable to Additional Duty under Section 3 of CTA. For this view, he relied upon the case of M/s. CEAT Tyres of India Limited v. Union of India, 1980 (6) E.L.T. 563 wherein it was held that Fork Lift Tyres are classifiable under Item 16(3) of erstwhile Central Excise Tariff. The present tariff Heading 4011.91 is the exact reproduction of Tariff Item 16(3) of the erstwhile CET. Against that Order of the Assistant Collector, the appellants preferred their appeal before the Collector of Customs (Appeals), Bombay, but without success. Hence the present appeal. 3. During the pendency of the appeal the appellants filed the captioned Misc. Application to take the following documents on record by way of additional evidence :- (a) Registration Certificate under Motor Vehicles Act. (b) Certificate from Godrej Boyce Co. Ltd. (c) Certificate from Voltas Ltd. (d) Definition of Terms for Off-the-road Service Conditions - Book ITTAC. (e) Bridgestone Catalogue Page Nos. 113,114 and 116. (f) Extract from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Tariff and not as Motor Vehicles Tyres under Tariff Item 16(1), ibid. He also took us through the Catalogues of Voltas Fork Lift and Godrej Fork Lift and their two Certificates wherein the said manufacturers have stated that Fork Lift Trucks manufactured by them are essentially materials handling equipment and being as such, they find their use mainly on Shopfloors, Docks and Warehouses. They are certainly not meant for use on off the road conditions. He also drew our attention to certain literature and the Bill of Entries relating to Voltas and Mahindra Mahindra. He further drew our attention to certain photographs. In a nutshell, his submission was that the imported tyres and tubes should have been classified under Heading 4011.99 and not under sub-heading 4011.91 of Central Excise Tariff for the purposes of levy of additional duty. In reply, it was submitted by the learned SDR, Smt. Ananya Ray, that the classification of tyres and tubes done by the authorities below is factually and legally correct. Elaborating on her submissions, she reiterated the reasonings given by the Assistant Collector of Customs and Collector of Customs (Appeals). It was her cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries, it is clear that sub-heading 4011.91 is specific whereas sub-heading 4011.99 is a residuary sub-heading and, therefore, the real question is whether Fork Lift Tyres imported by the appellants are Of a kind used on vehicles or equipments designed for use off the road ? If it is held so, the question of classifying the Fork Lift Tyres under Heading 4011.99, as claimed by the appellants, would not arise. There is no dispute that these tyres are of a kind used in Fork Lift Trucks. There is also no dispute that these Fork Lift Trucks are vehicles within the meaning of Tariff Item 4011.91. The only dispute centres round is, as to whether these Fork Lift Trucks are designed for use off the road . The appellants case is that, these Fork Lift Trucks cannot be treated as Trucks designed for use off the road as these are essentially materials handling equipment and being as such, they find their use mainly on Shopfloors, Docks and Warehouses and are meant for operation on smooth floors. The case of the Revenue, on the other hand, is that these Trucks are designed for use off the road and, therefore, are liable to be classified under sub-heading 4011.91. This is the view which the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , taking into account the load transfer. Maximum loads on individual tyres are to be determined by the vehicle manufacturer s maximum rated GVW assigned to each axle, and dividing by the number of tyres for that axle. The load per tyre shall not be greater than that specified in the applicable Table, which also gives the corresponding inflation pressure for a specified maximum speed of operation. The maximum GVW is to include : (a) net weight of vehicle (with standard equipment incl. max. capacity fuel, oil, coolant plus driver weight), (b) accessory weight, i.e., installed production items not covered under (a). These include such items as special cab, body liners, side boards, special reinforcements etc., (c) tyre ballast, if any used, (d) payload, i.e. the total weight of the material being carried. Definition of the various OTR Tyre Service Conditions - See OTR Tyres section." At page T. 37 the definition of terms for Off-the-Road tyre service conditions has been stated as follows :- DEFINITION OF TERMS FOR OFF-THE-ROAD TYRE SERVICE CONDITIONS (1) EARTHMOVER (HAULAGE) - A haulage cycle where equipment self-loads or receives a load from loading equipment, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nichols (Second Edition) at page 19 off the road trucks are described as follows - Trucks that are built to operate in mines or pits, or in other types of excavation in which the use of public roads is not required, are not subject to any legal restrictions in size or weight. Off the road trucks may be 8 to 14 feet in width, with length and height increased in proportion. Capacities of rigid chassis trucks range up to 40 or more yards and 60 tons, and semitrailers may carry 100 tons. Sizes are increasing as larger components such as tires, engines, and torque converters become available. The dead weight of chassis and body is usually equal to the pay- load. Construction is much heavier than in highway trucks, in order to withstand the rough conditions of heavy work and short hauls. A few trucks are now on the market that make extensive use of high strength steels, decreasing chassis and body weight and increasing pay-load by the same amount. Top speed is usually about 30 miles an hour. Even when engine power and grade permit higher speeds, resulting tire wear and damage may make them uneconomical." From the above, it is clear that, the Fork Lift Trucks are mainly used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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