- (1.)The question to be considered in this appeal relates to the classification of tyres for fork 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 tilts classification which the Customs, excise and Gold (Control) Appellate Tribunal has been accepted in the' present case. It is assessee's case, on the other hand, that tyres for fork lift trucks are classifiable under tariff entry 4011.99, "other". Similarly, the' 'tubes are classifiable, according to the revenue, under tariff entry 4013.91 and, according the assessee, under tariff entry 4013.99 which tariff entries are substantially similar to the tar iff entries that relate to the tyres.
(2.)It appears that the same issue was raise before the tribunal after the judgement in the present case and the Tribunal took a different view. That. was in the case of ceatt Ltd. (1996 (83) ELT 5151. The tribunal noted that documentation which had not been considered by the bench which decided the present case had been placed before it; and, having gone through such documentation,the tribunal came, to the conclusion that the tyres of fork lift trucks were correctly classifiable under tariff entry 4011.99 and the tubes therefore under Tariff entry 4013.99.
(3.)The revenue filed a special leave petition against the decision of the Tribunal in case of Ceat Ltd. special leave-was refused on 4/05/1998.