Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
The dominant issue was whether imported new pneumatic rubber tyres with tread patterns EZ-330, CB919, CB905, and CB332 were classifiable as OTR mining tyres under CTH 4011 80 00 or as tyres for buses/lorries under 4011 20. Applying GIR 1 read with GIR 3(a), the authority relied on the tyres' technical characteristics-high tread depth, low speed indices, high load indices, bar-lug/block tread design, reinforced cut- and abrasion-resistant sidewalls-and corroborative technical catalogue and engineer certification establishing exclusive off-highway mining use. Consequently, classification under 4011 20 was excluded and the tyres were held classifiable under 4011 80 00. - AAR
The dominant issue was whether imported new pneumatic rubber tyres with tread patterns EZ-330, CB919, CB905, and CB332 were classifiable as OTR mining tyres under CTH 4011 80 00 or as tyres for buses/lorries under 4011 20. Applying GIR 1 read with GIR 3(a), the authority relied on the tyres' technical characteristics-high tread depth, low speed indices, high load indices, bar-lug/block tread design, reinforced cut- and abrasion-resistant sidewalls-and corroborative technical catalogue and engineer certification establishing exclusive off-highway mining use. Consequently, classification under 4011 20 was excluded and the tyres were held classifiable under 4011 80 00. - AAR
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