Mere Mining Suitability Not Enough: CAAR Denies OTR Classification for WD989 Tyres

In re RK International (CAAR Mumbai) The applicant filed an application under Section 28H(1) of the Customs Act, 1962 seeking an advance ruling on the classification of “new off-the-road mining tyres” of pattern WD989/RLB989 proposed to be imported from China through JNCH, Nhava Sheva. The tyres, marketed under the brands WORRIOR/DOUBLECOIN, were proposed to be imported in sizes 10.00R20 (Load Index 149/146, Speed Index D) and 11.00R20 (Load Index 152/149, Speed Index D). The applicant contended that the goods were specially designed for mining and off-road use and relied on manufacturer c...