Circular No. 9/90-CX.3 Dated 6-3-1990

Central Excise - classification of tyres and tubes for use in power tillers - Regarding.- Doubts have been expressed in regard to the appropriate classification of tyres and tubes meant for power tillers i.e., whether tyres and tubes meant for power tillers would merit classification under sub-heading No. 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 No.4011.99 and 4013.99 respectively as ‘others’.

2. The matter has been examined in the Board. Power tiller is a kind of a vehicle or equipment which is designed for use off the road, although it may have to traverse on the road for being used off the road. The traversing of power tiller on the road for being used off the road does not imply that it is not meant for use off the road. Power tiller is used in the paddy fields and its use is, therefore, only off the road.

3. Since sub-heading No. 4011.91 and 4013.91 cover tyres and tubes respectively for vehicle or equipment designed for use off the road, and power tiller being a vehicle or equipment designed for use off the road, the appropriate classification of tyres and tubes meant for power tiller would be under sub-heading No. 4011.91 and 4013.91 respectively.

4. Necessary action may please be taken in the light of the above and wherever necessary the demands for differential duty may be raised suitably with intimation to the Board regarding the revenue implication.

[F. No. 99/22/89-CX.3]