TaxTMI 
TaxTMI 
2026 (3) TMI 43
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.... mining tyres of pattern WD989/RLB989 from its supplier/manufacturer Doublecoin Tyre Group (Shanghai) Imp & Exp Co., Ltd., 560 Su Jia Hui Rd, Shanghai, China, through the port of JNCH, Nhava Sheva. The tyres are of the brands Worrior/Doublecoin Tyres and will be imported in two sizes and specifications, namely: (i) 10.00R20 (Load Index 149/146, Speed Index D) and (ii) 11.00R20 (Load Index 152/149, Speed Index D). 2.2 It was further stated that these tyres are specially designed for use in mining and related off-road applications. Reliance was placed on the manufacturer's technical catalogue and literature, which describe the features of the WD989/RLB989 pattern tyres as including tread compounds resistant to chipping and chunking in rugged conditions, robust tread blocks promoting traction and flotation on rough roads, and suitability for low-speed mining service. 2.3 The applicant also referred to requirement letters received from mining companies such as Dev Mining Company and Base Infra Pvt. Ltd., wherein requests were made for the supply of OTR radial tyres for dumpers/tippers vehicles operating in challenging mining environments. In addition, it was....
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....usiness Forms Ltd. [2002 (142) ELT 18 (SC)], wherein the Hon'ble Supreme Court held that the Harmonised System of Nomenclature (HSN) Explanatory Notes are a safe guide in interpreting tariff entries. 2.7 The applicant emphasized that the Explanatory Notes to subheading 4011.80 contain illustrative images and examples of tyres for construction, mining and industrial vehicles, which closely resemble the WD989/RLB989 tyres. This similarity was submitted as further proof of correct classification. The applicant also highlighted that the tyres are new pneumatic tyres of rubber, certified by an empanelled Chartered Engineer as being of OTR nature and dominantly used in mining and related off-road activities, thus aligning precisely with the statutory tariff description. 2.8 It was also contended that the goods cannot fall under subheading 4011 20, which covers tyres of a kind used on buses or lorries. The applicant distinguished between Truck and Bus Radial (TBR) tyres and Off-the-Road (OTR) tyres, submitting a comparative showing that TBR tyres are designed for long-haul and high-speed highway applications, whereas OTR mining tyres are constructed for low-speed heavy-load cond....
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....es with product code name WD/989/RLB989 in two sizes and specifications, namely: (i) 10.00R20 (Load Index 149/146, Speed Index D) and (ii) 11.00R20 (Load Index 152/149, Speed Index D). at the jurisdiction of office of the Commissioner of Customs, JNCH, Nhava Sheva, Tal. Uran, Distt. Raigad, Maharastra-400707. In terms of Provisions of the Section 28-I(1) of the Customs Act, 1962 read with the Sub-regulation No. (7) of the Regulation No. 8 of the Customs Authority for Advance Rulings Regulations, 2021, the application was forwarded to the office of the Commissioner of Customs, NS-I, JNCH on 26.09.2025 and subsequent reminders on 31.10.2025, 20.11.2025, 09.12.2025 as indicated by the applicant at Sr. No. 13 of their CAAR- 1 Forms calling upon them to furnish the relevant records with comments, if any, in respect of the said application. However, no comments has been received from the jurisdictional Commissionerate. 4. Details of Hearing 4.1 A personal hearing in the matter was held on 11.11.2025 at 01:30 PM. Shri Rishabh Kakkad, Importer/representative appeared for the hearing in the matter. They reiterated the contentions filed with the application that th....
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....ul examination of the submissions, technical documents, and legal references furnished by the applicant, R.K. International, together with the clarifications provided during the course of the personal hearing, I proceed to deliver this ruling on the basis of the material available on record and the applicable legal framework. The determination is governed by reference to the provisions of the First Schedule to the Customs Tariff Act, 1975, its corresponding Chapter Notes, Supplementary Notes, and the relevant HSN Explanatory Notes that guide interpretation. 5.2 The matter pertains to the classification of newly proposed Off-the-Road (OTR) mining tyres, of the following patterns and corresponding specifications and sizes: Product Code WD989/RLB989 (i) 10.00R20, Load Index 149/146, Speed Index D (ii) 11.00R20, Load Index 152/149, Speed Index D These tyres, marketed under the brand names WORRIOR/DOUBLECOIN by Double Coin Tyre Group (Shanghai) Imp & Exp Co., Ltd, are proposed to be imported by the applicant from China. The matter squarely falls within the scope of Section 28H(2) of the Customs Act, 1962, as it directly involves the classification of goo....
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....4 It is observed that: a tyre does not become an OTR tyre merely because it is used in off-road conditions, unless it is specifically designed as such. 8. Principles Governing Classification 8.1 Classification of goods under the Customs Tariff is governed by the terms of the heading related Sections and Chapter Notes, General rule of interpretation of Tariff (GIR) and relevant case laws. 8.2 As per GIR 1, classification shall be determined according to the terms of the headings and any relevant Section or Chapter Notes. Apart from that when the heading and section and chapter note is not sufficient to determine the goods, General Rules of Interpretation is applied. The recourse of nature, design, construction and technical characteristics of the product is also to be considered. Mere claimed end-use alone can not be the reason of classification of a product. 9. Technical and Commercial Characteristics of RLB 989 / WD 989 I find that WD 989 tyre of Warrior brand and RLB 989 tyre of Double Coin brand are technically and functionally identical products, differing only in brand marketing. On comparison of the manufacturer's technical literature, product cata....
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.... suitable for use in mining and construction operations, particularly on trucks in such environments. This description signifies operational suitability and does not alter the fundamental design classification of the tyres as truck tyres. 10.6 It is pertinent to note that TBR tyres are commonly designed for mixed-service applications, including on-road and limited off-road operations. Merely indicating use in mining or construction sites does not convert a TBR tyre into an OTR tyre, unless the tyre is specifically engineered for exclusive use on construction or mining machinery. 10.7 In contrast, the importer has declared the same product as an OTR (Off-the-Road) tyre, which is inconsistent with the manufacturer's own categorisation, technical design, and commercial understanding of the product. 10.8 It is a settled principle of classification that manufacturer's technical literature and product categorisation constitute reliable evidence of the nature and identity of the goods, particularly where the tariff heading is design-based. 10.9 Therefore, the importer's declaration of the subject goods as OTR tyres is inconsistent with the manufacturer's produc....