Similarly, the tubes are classifiable, according to the revenue, under tariff entry 4013.91 and, according to the assessee, under tariff entry 4013.99, which tariff entries are substantially similar to the tariff entries that relate to the tyres.
It is assessees case on the other hand, that tyres for fork lift trucks are classifiable under tariff entry 4011.99, other.
It appears that the same issue was raised before the tribunal after the judgment in the present case and the Tribunal took a different view.
