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Mere Mining Suitability Not Enough: CAAR Denies OTR Classification for WD989 Tyres
Case Law Details
- Case Name
- In re RK International (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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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...
