https://www.taxtmi.com/caselaws?id=795903 A fresh advance-ruling application on the same goods was maintainable because the statutory bar applies only where the question is pending before, or decided by, specified customs, appellate or judicial forums, not by an earlier Authority ruling; additional technical material also supported reconsideration. Off-road mining tyres were classifiable as tyres for construction, mining or industrial handling vehicles and machines because their objective engineering characteristics, including reinforced construction, specialised tread, puncture resistance, load capacity and low-speed design, established their principal intended use in severe off-road operations. Marketing descriptions, rim sizes and possible incidental road use did not alter that classification. en-us Fri, 24 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795903 A fresh advance-ruling application on the same goods was maintainable because the statutory bar applies only where the question is pending before, or decided by, specified customs, appellate or judicial forums, not by an earlier Authority ruling; additional technical material also supported reconsideration. Off-road mining tyres were classifiable as tyres for construction, mining or industrial handling vehicles and machines because their objective engineering characteristics, including reinforced construction, specialised tread, puncture resistance, load capacity and low-speed design, established their principal intended use in severe off-road operations. Marketing descriptions, rim sizes and possible incidental road use did not alter that classification. Case-Laws Customs Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795903