TaxTMI 
TaxTMI 
2025 (3) TMI 1076
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.... Yadav. P. C. 1. The dispute in the present case is whether the tires in question ['Brand New All Steel Radial Mining tires (Size: 1000 R20-18PR) (SPEED NOT EXCEED 65KMPH) hereinafter referred to as "Subject Goods"] are covered under Notification No. 12/2015-20 dated 12th June, 2020. 2. Vide Notification No. 12/2015-20 dated 12th June, 2020 import policy for various goods falling under Customs Tariff Heading ("CTH") 4011 was amended from 'Free' to 'Restricted'. These also included Tires falling under CTI 40112010 'Radial Tires'. In other words, with effect from 12th June, 2020, 'Truck, Buses and Radial Tires' could only be imported if Bureau of Indian Standards - 15636 were complied with. 3. The Respondents submit that out of th....
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....question are marked with speed symbol "D" which corresponds to speed less than 65km/hour. Accordingly, IS 15636:2022 are not applicable to the disputed goods as the same operate on the declaration made by the manufacturer on the sidewall (in the form of speed symbol). 6. It is stated that the IS 15636:2022 specifically defines "Special - Use Tires". Relevant portion of the IS 15636:2022 is produced herewith for ready reference: 3.1.1. Type of Pneumatic Tyre - A category of pneumatic tires which do not differ in such essential respects such as: a) Manufacturers name and brand name; b) Tyre-size designation; c) Category of use : 1) Normal − Normal-road-use tires; 2) Special &minus....
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....the tires are 'Special - use tires' or 'Normal Road Use Tires - a. Tread pattern test - Special - Use Tires feature deep, aggressive treads with larger gaps to provide traction on uneven, loose, and slippery surfaces like dirt, mud, gravel, and sand. On the other hand, 'Normal Road Use' tires have a smooth tread with minimal grooves to maximize surface contact, ensuring better grip, handling, and efficiency on paved roads. Therefore, it is proposed that the lab check/test the tread pattern of the tires and determine whether the tires are more akin for use in 'Special - use' or 'Normal Road Use purposes. Further, the Harmonised System of Nomenclature ("HSN") notes provide following examples (in the form of illustrations/pic....
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....ble for 'Special use tires' or 'Normal Road use Tires'. 11. In 2024, the disputed goods were tested by IRMRIA. However the tests were carried out on the specific assumptions/ requests of the DRI. The letter by DRI requesting the IRMRA to test the subject goods as per specific assumptions is annexed at Exhibit G to the additional affidavit dated 17th March, 2025 filed by the DRI (Respondent Nos. 7 & 8). According to the Respondents - importers, as per the test reports of IRMRA, the tests were not conducted on the basis of IS 15636:2022. In other words, despite the tires being categorized as "D" marking (i.e., speed not to exceed 65 km/ hr), the disputed goods were tested as "J/K" category (i.e., speed not to exceed 100 km/hr or 110 k....
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....sake of convenience the order dated 18th March, 2025 (as corrected) P. C. 1. The above Application has been moved for speaking to minutes of the Order dated 18th March, 2025. With the consent of parties, the following corrections are carried out in the said Order. 2. The table below paragraph 3 of the said order shall be substituted with the following table. Sr. No Model of Tires imported Importer Manufacturer 1 CB 905- Westlake Pioneer Trading Corporation Zhongce Rubber Group Co., Ltd 2 EZ 3573- Westlake Pioneer Trading Corporation Zhongce Rubber Group Co., Ltd 3 CT 288 Pioneer Trading Corporation Cantop International (Qingdao) Co., Ltd 4 HDX 2 Pioneer Trading Corporation ....