TaxTMI 
TaxTMI 
2026 (7) TMI 1789
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....nt, M/s R K International, intends to import new off the road mining tyre of pattern WD989/RLB989 (goods) from the supplier/manufacturer Doublecoin Tyre Group (Shanghai) Imp & Exp Co., Ltd, 560 Xu Jia Hui Rd, Shanghai, China. The firm has obtained the Import Export Code bearing No. EWLPK2301F. The GST number of the firm is 27EWLPK2301FIZR. The applicant intends to import the said goods from the port of INCH, Nhava Sheva. Further, vide its letter dated 17.07.2026, the applicant submitted that it proposes to import the subject goods from China as well as Thailand, while the supplier and the subject goods would remain the same. 3. Product Description: The applicant intends to import new off the road mining rubber tyres of the pattern WD989/RLB989 of the brand Worrior / Doublecoin Tyres from the supplier/manufacturer Doublecoin Tyre Group (Shanghai) Imp & Exp Co., Ltd of the following two sizes and specifications: i. 10.00R20, Load Index 149/146, Speed Index D ii. 11.00R20, Load Index 152/149, Speed Index D 3.1. The catalogue and technical literature of the goods provided by the supplier/manufacturer Doublecoin Tyre Group (Shanghai) Imp & Exp Co., Ltd is subm....
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....5. 4.1 CLASSIFICATION OF THE GOODS TO BE IMPORTED. 4.1.1. The first schedule to the Customs Tariff Act, 1975 sets out the General Rules of Interpretation ("GRIs") which are to be applied to determine classification under the Customs Tariff. 4.2.2 Classification of goods in the Nomenclature shall be governed by the following principles: 1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) Any reference in a heading to a....
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....7 (SC), it was held that according to Rule 1, titles of Section and Chapters in the Schedules are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relevant section or Chapter Notes. The other rules for interpretation shall be required only when the relevant Heading or Section Notes are not sufficient to lead to a definitive classification. 4.2.5 Rule 3 (a) provides that the goods which falls under more than two heading, it should be classified under the heading which is more specific and descriptive. It is also well settled principle by the judiciary that in case of goods, which falls under more than one heading, the same should be classified under the heading which is more specific to the product. This principle comes from a Legal Maxim - Generelia Specilibus non Der-rogent. The heading which provides the most specific description shall be preferred to headings providing a more general description. The Supreme Court in case of HPL Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh [(2006) 5 SCC 208] has affirmed the application of this rule. The relevant excerpts are reproduced b....
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....he images pictured in the above image as provided in the illustrative images given in the subheading 4011.80 of the HSN explanatory notes. 4.2.10 The applicant's product is new Pneumatic Tyres made up of rubber are to be used in mining and related off-road activities. The goods intend to be imported are off the road mining tyre of the pattern/product code WD989/RLB989which is mentioned in the catalogue of the manufacturer/supplier. The government empanelled Chartered Engineer has also certified the goods i.e. off the road mining tyre of pattern WD989/RLB989 with given specification are Off- Road- Tyre nature and the dominant use are in mining and related off road activities. 4.2.11 There is specific HSN code 40118000 descripted as "of a kind used on construction, mining or industrial handling vehicles and machines." Therefore, on application of GIR 1 and 3(a) and in pursuance of the HSN explanatory notes, it is the applicant's view that the goods "new off the road mining tyre of pattern WD989/RLB989 are specifically classifiable in HSN code 40118000. 4.2.12 The applicant's good cannot be classified in Customs Tariff Subheading 401120 under CTH 4011 of Schedule-....
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....ed on rear axles, providing traction with tread designed for grip on various surfaces 2) Transport Tyre: Used in industrial vehicles operating in harsh terrains, optimized for load bearing and durability 6. Construction and Technology 1) Radial Construction: Steel cords arranged at 90-degree angles to travel direction, enhancing strength and flexibility for multi-condition use 1) Tread Design: Features deeper treads with large blocks for maximum traction in uneven terrain, with cut-resistant compounds (A017) 2) Tread Pattern: Optimized for different weather and road conditions, typically using highway formula A827 2) Sidewall Strength: Reinforced sidewalls to resist cuts, punctures, and abrasions common in off-road environments 7. Fuel Efficiency Focus on reducing rolling resistance to enhance fuel efficiency, ideal for long-haul trips Specialized rubber compounds withstand extreme conditions and load, optimized for durability 8. Durability Engineered for a longer lifecycle with features like stone ejectors and shoulder protection High heat resistance, designed to dissipate heat from heavy loads and extended use 9. Applications ....
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.... mining tyres 31 x 10.5 R 15" and classified the same under CTH 40118000 whereas the Department seeks to classify the same under CTH 40111010. The crux of the Department's argument is that the impugned tyres are not the kind used in mining etc. and are usable in on-road conditions. We find that the appellants placed on record a clarification issued by the technical service team of M/s Hankook indicating that: - RT05: - MUD Terrain tyre used specifically for off roading activities not for highway use. - For High traction & Grip only (not for mileage) We also find that the appellant has placed before the adjudicating authority certificates issued by various purchasers on the use of impugned tyres. They also placed on record literature available on the website of Best Drive which states that: "HT tyres are not intended for off-road performance. Rather, the tread pattern is typically designed to deliver a smooth, comfortable ride and good on-road performance. HT tyres are not specifically designed for puncture resistance across the sidewall and tread area. This makes them more susceptible to staking and deflation when driving over less predictable, off-ro....
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....at the appellants submit that though the vehicles can also be used for roading purposes it would be very bad fuel efficient while creating higher noise levels. Therefore, nobody uses them normally for roading. We also find that the Department opines that the impugned tyres are not of a kind used in vehicles which are used for mining etc. In such circumstances, the alternate claim made by the appellants could hold good. In view of the above, the impugned tyres are required to be considered as special purpose tyres for off-road purposes. For this reason, we find that the impugned order is not maintainable and is liable to be set aside." 4.2.14 The applicant further submitted that the DGFT Notification No.12/2015-2020 dated 12.06.2020 mandates that the ITC HSN Code 40118000 is not listed in the restricted category. 4.2.15 Therefore, in view of above facts, documentary evidence, legal principles and judicial precedents, the applicant's view is that goods "new off the road mining tyre of pattern WD989/RLB989 proposed to be imported by the applicant, merits classification under HSN Code 40118000 under Customs Tariff Schedule-I of the Customs Tariff Act, 1975. It is a humble pra....
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.... been pronounced by this Authority itself. Section 28-I(2) provides that : "the Authority shall not allow the application where the question raised in the application is- (a) already pending in the applicant's case before any officer of Customs, the Appellate Tribunal or any Court; or (b) the same as in a matter already decided by the Appellate Tribunal or any Court." Thus, the statutory embargo is confined exclusively to the following two categories (i) where the question raised in the application is already pending in the applicant's case before any officer of Customs, the Appellate Tribunal or any Court; and (ii) where the question raised in the application is the same as a matter already decided by the Appellate Tribunal or any Court. 6.2.5 In the present case, the application does not attract either of the two statutory disqualifications prescribed under Section 28-1(2). Firstly, the question raised in the present application is not already pending in the applicant's case before any officer of Customs, the Appellate Tribunal or any Court. Secondly, the question raised is not the same as a matter already decided by ....
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....t application, therefore, cannot be viewed as a mere attempt to seek reconsideration of the earlier ruling on the basis of identical facts. Rather, it is founded upon additional technical evidence which goes to the root of the classification dispute and directly addresses the considerations that weighed with the Authority in the earlier ruling. 6.2.9 It is a settled principle that classification under the Customs Tariff must be determined on the basis of the objective characteristics and properties of the goods. Where fresh technical evidence bearing upon such characteristics is placed on record, the Authority would be failing in its statutory duty if it declines to examine the same merely because an earlier ruling was rendered on a comparatively limited factual record. 6.2.10 I also note that the question raised in the present application is not pending before any officer of Customs, the Appellate Tribunal or any Court. Equally, no decision of the Appellate Tribunal or any Court has been brought on record deciding the classification of the subject tyres imported by the applicant. Accordingly, none of the statutory bars contained in Section 28-I(2) of the Customs Act, 1962 ar....
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....or cars (including station wagons and racing cars) 4011 20 Of a kind used on buses or lorries 4011 30 Of a kind used on aircraft 4011 40 Of a kind used on motorcycles 4011 50 Of a kind used on bicycles 4011 70 Of a kind used on agricultural or forestry vehicles and machines 4011 80 Of a kind used on construction, mining or industrial handling vehicles and machines 4011 90 Other 6.7.1 A plain reading of Tariff Item 4011 80 00 shows that it expressly covers tyres "of a kind used on construction, mining or industrial handling vehicles and machines." The tariff item is consciously worded to encompass two distinct categories, namely: (a) construction, mining or industrial handling vehicles; and (b) construction, mining or industrial handling machines. Thus, the legislative intent is to cover tyres belonging to the class or kind used on either category. The tariff does not restrict its scope only to tyres fitted on mining machines, nor does it exclude tyres designed for mining or construction vehicles such as off-road dumpers and tippers employed in mining operations. In the present case, the applicant has specifically sub....
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....acteristics, engineering design and principal intended use. Technical Characteristics of the Subject Tyres 6.9 The present application is accompanied by additional technical clarification issued by the manufacturer specifically addressing the subject tyres. The applicant has placed on record a detailed technical clarification issued by M/s Double Coin Tyre Group (Shanghai) Imp. & Exp. Co., Ltd., explaining the engineering characteristics, operating conditions and intended applications of the subject tyres bearing patterns WD989 and RLB989. The manufacturer has clarified that the subject tyres: (i) are designed for mining, construction and other off-road environments; (ii) are intended for operation under heavy load conditions and rough terrain; (iii) incorporate reinforced carcass construction; (iv) possess deeper tread patterns and specialised rubber compounds for severe service conditions; (v) are intended for low-speed operations and carry Speed Rating "D", consistent with their intended application in mining and off-road environments; and (vi) are not intended for sustained high-speed highway use, such use not being th....
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....ciated with tyres designed for severe mining and construction service rather than conventional highway transport. 6.11 Similarly, the Warrior Tyre Catalogue classifies its products into several categories, namely Long Haul, Regional, Urban, Coach, On/Off Road, Off Road and Winter Tyres. The subject tyre WD989 is specifically included in the "Off Road" category (Pages 34-39 of the catalogue, with the product appearing on Page 38), thereby indicating that the manufacturer itself identifies the tyre as an off-road product intended for mining and construction activities. The details as shown in the product catalogue are produce in the table below: The technical features to the WD989 tyre as in the table above are produced verbatim as below: * reinforced carcass design for superior load-carrying capacity; * unique bead design effectively improves bead resistance against bead burst and crack; * Robust block pattern improves more toughness. * specially tread compound promotes tyre resistance against gnaw and puncture * Enhanced side design protects sidewall from impact of external force and scratching. * full-depth transverse tre....
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....t has placed on record purchase requirements from mining companies seeking supply of such tyres for dumpers and tipper vehicles deployed in mining operations which lends further support to the manufacturer's technical clarification regarding the principal intended use of the subject goods. 6.14 The applicant has also produced a comparative technical analysis distinguishing conventional Truck and Bus Radial (TBR) tyres from Off-the-Road (OTR) tyres. The comparison indicates that OTR tyres are characterised by lower speed ratings, reinforced carcass and sidewall construction, deeper tread patterns with cut-resistant compounds, enhanced durability under heavy loads and rugged terrain, and optimisation for severe off-road service rather than sustained highway operation. Although such comparative analysis is not, by itself, determinative of tariff classification, it is entirely consistent with the manufacturer's technical clarification, the product catalogues, the manufacturer's official website and the Chartered Engineer's certification discussed above. 6.14A The applicant has also relied upon the distinction between conventional highway Truck and Bus Radial (TBR)....
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....t, commercially procured and intended for such applications. The evidence, therefore, establishes actual commercial demand and actual end use in mining operations. 6.17 It is a well-settled principle of tariff classification that, where the tariff employs the expression "of a kind used", the enquiry is directed towards identifying the class or category of goods to which the product belongs, having regard to its objective characteristics, engineering design and principal use. In the present case, the cumulative technical and documentary evidence discussed above, comprising the manufacturer's technical clarification, product catalogues, official website, Chartered Engineer's certificate and requirement letters from mining operators, consistently establishes that the subject tyres belong to the class of tyres principally designed and used on dumpers and tippers employed in mining and construction operations. 6.18 I further observe that modern mining and construction operations extensively utilise dumpers and tippers, which. although resembling conventional road-going trucks in appearance, operate predominantly within mines, quarries and construction sites under severe se....
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....at the categorisation appearing on its website, product catalogues and other commercial literature is merely indicative for marketing and distribution purposes and does not determine either the engineering characteristics or the tariff classification of the subject tyres. This clarification, emanating directly from the manufacturer and specifically relating to the tyres under consideration, carries considerable evidentiary value and assumes significance when read together with the technical literature and other documentary evidence placed on record. 6.23 The earlier ruling had also taken note of certain third-party online platforms indicating higher speed ratings and classification under HS 4011.20. However, such third-party commercial listings cannot be accorded greater evidentiary value than the manufacturer's own technical clarification, official product catalogues, official website and the independent Chartered Engineer's certification. The contemporaneous technical evidence now placed on record consistently establishes that the subject tyres possess the engineering characteristics of tyres specifically designed for mining and construction applications. Accordingly, ....
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....onsistently described in the trade as "Mining Truck Radial Tyres", "Mining Truck Tyres", "Mine & Construction Tyres" and "Off- Road Tyres". Although such commercial descriptions are not determinative of tariff classification, they constitute a relevant aid where they are consistent with the objective characteristics of the goods. The commercial understanding reflected in the manufacturer's literature and the trade material placed on record accords with the technical evidence already discussed and reinforces the conclusion that the subject tyres belong to the class or kind of tyres used on dumpers and tipper vehicles operating in mining, construction and allied off-road environments. This approach is also consistent with the principles laid down in Pharm Aromatic Chemicals, Dunlop India Ltd., Kantilal Nanchand & Co. and other judicial precedents recognising commercial parlance as a supplementary aid to classification. 6.28 Upon a cumulative appreciation of the entire material on record, I find that the subject tyres have been specifically engineered and principally intended for use on dumpers and tipper vehicles operating in mining, quarrying and construction environments. Th....
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....objective characteristics, engineering design and principal intended use. (e) Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, read with the terms of Heading 4011, the relevant HSN Explanatory Notes and the objective characteristics of the goods, the subject tyres are appropriately classifiable under Customs Tariff Item 4011 80 00. 6.30 In view of the facts and circumstances of the case and the foregoing discussion and findings, I conclude that: The goods proposed to be imported by the applicant, namely "new off the road mining tyre of pattern WD989/RLB989" in sizes 10.00R20 and 11.00R20, are appropriately classifiable under Customs Tariff Item 4011 80 00 of the First Schedule to the Customs Tariff Act, 1975. I rule accordingly. ============= Document 1Document 2 RLB 989 Road Working condition Heavy Duty Truck Mine & Construction KST01 RLB919 RLB979 RLB989 RLB996 RLB989 Mine&Construction All Position . Enhanced carcass design improves tire loading capacity . Strong tread e ements with stiffeners connected to each other make tires stronger and tougher · Deepened transverse pattern desig....