https://www.taxtmi.com/caselaws?id=767690 The Bombay HC addressed whether Brand New All Steel Radial Mining tires fall under restricted import notification N/N. 12/2015-20 dated 12th June, 2020, which amended import policy for goods under CTH 4011 from Free to Restricted. The court found that 2024 IRMRA tests were conducted on DRI's specific assumptions without proper documentation, and despite tires being categorized as D marking (speed limit 65 km/hr), they were tested as J/K category (100-110 km/hr speed limits). The court ordered IRMRA to conduct fresh tests per IS 15636:2022 standards to determine proper classification as Special-use or Normal-road-use tires. Matter adjourned to 15th April, 2025. en-us Tue, 18 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 12:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767690 The Bombay HC addressed whether Brand New All Steel Radial Mining tires fall under restricted import notification N/N. 12/2015-20 dated 12th June, 2020, which amended import policy for goods under CTH 4011 from Free to Restricted. The court found that 2024 IRMRA tests were conducted on DRI's specific assumptions without proper documentation, and despite tires being categorized as D marking (speed limit 65 km/hr), they were tested as J/K category (100-110 km/hr speed limits). The court ordered IRMRA to conduct fresh tests per IS 15636:2022 standards to determine proper classification as Special-use or Normal-road-use tires. Matter adjourned to 15th April, 2025. Case-Laws Customs Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767690