Tyres / tubes / flaps (Earth-moving equipments / Aircrafts) - Classification of

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..... ard 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. .....

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..... .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-headin .....

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