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A fresh advance ruling application on the same goods is...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.
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A fresh advance ruling application on the same goods is maintainable where the statutory bar applies only to questions pending before or decided by specified Customs officers, the Appellate Tribunal or courts, and the later application relies on additional technical evidence rather than an identical factual record. Tariff classification of off-road mining tyres must follow the tariff terms, HSN Explanatory Notes and the goods' objective characteristics, including design, construction and principal intended use, rather than commercial descriptions or occasional road use. Evidence of mining-specific construction and end use supports classification as tyres used on construction, mining or industrial handling vehicles and machines under Customs Tariff Item 4011 80 00.
A fresh advance ruling application on the same goods is maintainable where the statutory bar applies only to questions pending before or decided by specified Customs officers, the Appellate Tribunal or courts, and the later application relies on additional technical evidence rather than an identical factual record. Tariff classification of off-road mining tyres must follow the tariff terms, HSN Explanatory Notes and the goods' objective characteristics, including design, construction and principal intended use, rather than commercial descriptions or occasional road use. Evidence of mining-specific construction and end use supports classification as tyres used on construction, mining or industrial handling vehicles and machines under Customs Tariff Item 4011 80 00.
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