In re R K International (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai considered an application filed by M/s R K International seeking an advance ruling on the classification of new off-the-road mining rubber tyres of patterns WD989/RLB989 in sizes 10.00R20 and 11.00R20 proposed to be imported from Double Coin Tyre Group (Shanghai) Imp & Exp Co., Ltd. The applicant sought a ruling on whether the goods were classifiable under Customs Tariff Item (CTI) 40118000 as tyres “of a kind used on construction, mining or industrial handling vehicles and machines.”

The applicant submitted that the tyres were specifically designed for mining and related off-road activities. It relied upon the manufacturer’s catalogues and technical literature describing features such as special tread compounds resisting chipping and chunking, robust tread blocks, and suitability for low-speed mining service. The applicant also produced requirement letters from mining companies seeking supply of the tyres for dumpers and tippers operating in mining conditions, a Chartered Engineer’s certificate certifying the tyres as off-road mining tyres predominantly used in mining and related off-road activities, comparative technical literature distinguishing Off-the-Road (OTR) tyres from Truck and Bus Radial (TBR) tyres, and submissions based on the General Rules for Interpretation, HSN Explanatory Notes, judicial precedents, and DGFT Notification No. 12/2015-2020.

The jurisdictional Principal Commissioner of Customs did not furnish comments despite the Authority seeking them. During the hearing, the applicant reiterated its written submissions, produced product catalogues for the WD989 and RLB989 tyres, and requested classification under CTI 40118000 along with exemption from BIS requirements.

Before examining classification, the Authority considered whether the application was maintainable since an earlier advance ruling had been issued regarding the same goods. It observed that Section 28-I(2) of the Customs Act, 1962 bars an application only where the question is pending before or already decided by a Customs officer, the Appellate Tribunal, or a Court. As an earlier advance ruling of the Authority itself was not covered by the statutory bar, and the applicant had produced substantial additional technical evidence, including manufacturer clarifications, updated catalogues, Chartered Engineer certification, and evidence of intended mining use, the Authority held that the application was maintainable.

On merits, the Authority noted that there was no dispute that the goods were new pneumatic rubber tyres under Heading 4011, and the dispute was confined to the appropriate sub-heading. Referring to Rule 1 of the General Rules for Interpretation, the Customs Tariff, and HSN Explanatory Notes, it observed that classification must be based on the language of the tariff, objective characteristics, engineering design, and principal intended use of the goods rather than trade descriptions or marketing classifications.

The Authority examined the technical evidence placed on record, including the manufacturer’s clarification that the tyres were designed for mining, construction, and severe off-road environments; incorporated reinforced carcass construction, specialised tread compounds, deep tread patterns, enhanced load-bearing capacity, and Speed Symbol “D”; and were intended for low-speed heavy-duty mining operations rather than sustained highway use. The product catalogues and the manufacturer’s website consistently classified the tyres under “Mine & Construction,” “Mining & Construction,” or “Off Road” categories and highlighted features such as reinforced carcass design, superior traction, resistance to cuts and punctures, enhanced sidewall protection, and suitability for severe off-road conditions. The Authority considered these technical features consistent with tyres engineered for mining and construction environments.

The Authority further relied on the Chartered Engineer’s certification confirming that the tyres were off-road mining tyres whose dominant use was in mining activities, the comparative analysis distinguishing OTR tyres from conventional TBR tyres, and documentary evidence showing actual demand from mining companies for use on dumpers and tippers. It observed that while BIS compliance was not determinative of tariff classification, the distinction between highway tyres and mining tyres supported the technical evidence on record.

Considering the expression “of a kind used” in Tariff Item 40118000, the Authority held that the relevant enquiry was whether the tyres belonged to the class of tyres principally designed and used on construction, mining, or industrial handling vehicles and machines. It observed that dumpers and tippers operating in mining and construction environments fell within this description, and that rim size, commercial grouping within a Truck and Bus Radial portfolio, or third-party commercial listings could not override the objective engineering characteristics and principal intended use of the tyres.

The Authority also considered the applicant’s reliance on judicial precedents, particularly the decision in The Tyre Mark v. Commissioner of Customs, Bangalore, observing that the principles stated therein supported classification based on objective characteristics, engineering design, and principal intended use rather than the possibility of occasional road use.

Summarising its findings, the Authority held that the application was maintainable under Section 28-I(2) of the Customs Act, 1962; that the additional technical evidence established that the tyres were specifically engineered and principally intended for mining, construction, and other severe off-road operations; that their engineering features distinguished them from conventional highway truck tyres; and that applying Rule 1 of the General Rules for Interpretation together with Heading 4011 and the HSN Explanatory Notes, the tyres were appropriately classifiable under Customs Tariff Item 40118000. Accordingly, the Authority ruled that the proposed imports of new off-the-road mining tyres of patterns WD989/RLB989 in sizes 10.00R20 and 11.00R20 are classifiable under Customs Tariff Item 40118000 of the First Schedule to the Customs Tariff Act, 1975.

Cases Discussed

• Commissioner of Central Excise vs. Simplex Mills Co. Ltd. (Supreme Court), 2005 (181) E.L.T. 345 (S.C.)
• Salora International Ltd. v. CCE (Supreme Court), (2012) 9 SCC 667 (SC)
• HPL Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh (Supreme Court), (2006) 5 SCC 208
• CC vs. Wood Craft Products Ltd. (Supreme Court), (1995) 77 ELT 23 (S.C.)
• CC v. Business Forms Ltd. (Supreme Court), 2002 (142) E.L.T. 18 (S.C.)
• M/s. The Tyre Mark Vs Commissioner of Customs, Bangalore (CESTAT), Customs Appeal No. 20517 of 2021, Final Order No. 20853/2021 dated 28.12.2021

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s R K International (having IEC No. EWLPK2301F) and hereinafter referred to as ‘the applicant’, in short) having registered address at 801, Supreme Headquarters, F.P.No.417 CTS No. F/443A, JN. Of 14th Road & 33rd Road Corner Bandra West, Mumbai, 400050, India, filed application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 21.04.2026 along with enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the Classification of new off the road mining tyre of pattern WD989/RLB989 under the Customs Tariff Schedule.

2. The applicant, M/s R K International, intends to import new off the road mining tyre of pattern WD989/RLB989 (goods) from the supplier/manufacturer Double coin Tyre Group (Shanghai) Imp & Exp Co., Ltd, 560 Xu Jia Hui Rd, Shanghai, China. The firm has obtained the Import Export Code bearing No. EWLPK2301 F. The GST number of the firm is 27EWLPK2301 F1 ZR. 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 / Double coin Tyres from the supplier/manufacturer Double coin 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 Double coin ‘lyre Group (Shanghai) Imp & Exp Co., Ltd is submitted herewith as an Exhibit A. This catalogue is also available in the supplier’s website The image of the goods intends to be imported is as following:

The catalogue itself describes the benefits and features of the goods “off the road mining rubber tyres of the pattern WD989/RLB989 as follows:

• Special tread compounds resist chipping and chunking in rugged off-road conditions.
• Robust tread block helps promote traction and floatation capacity on rough roads.
• Applicable for low-speed mining service.

3.2 These off the road mining tyre of the pattern/product code WD989/RLB989 are to be used in mining and related off road activities. The requirement of such tyres has already been received to the importer from the various mining companies viz Dev Mining company and Base Infra Pvt. Ltd. The said requirement letters wherein the said mining companies have asked the importers to supply off-the-road (OTR) radial tyres for dumper/tipper vehicles, which operate under challenging mining and off-road conditions. These requirement letters are submitted herewith as an Exhibit B & C.

3.3 The Chartered Engineer Sharani Associates, who is empaneled in .INCH port vide Public Notice No. 87/2024-25 dated 14.10.2024 issued by the Commissioner of Customs, Zone -I1, INCH, has certified the goods i.e. off the road mining tyre of pattern WD989/RLB989 with the above-mentioned specification in para 2 as – the goods are of Off- Road- Tyre nature and the dominant use are in mining and related off road activities. The said Chartered Engineer Certificate Ref No. 227-CE dated 28.08.2025.

3.4 The applicant claims that the goods i.e off the road mining tyre of pattern WD989/RLB989 is classifiable under Custom Tariff Heading 4011 mentioned at first schedule of the Customs Tariff Act, 1975, i.e. for New Pneumatic Tyres, of Rubber and more specifically under HSN Code 40118000 descripted as “of a kind used on construction, mining or industrial handling vehicles and machines.”

4. Applicant’s interpretation of Laws/Facts:

The Applicant seeks to enter the following question for Advance Ruling will be as under:

Question: Whether the goods “new off the road mining tyre of pattern WD989/RLB989 proposed to be imported by the applicant, would fall under 118 Code 40118000 under Customs Tariff Schedule-1 oldie Customs Tariff Act, 1975.

4.1 CLASSIFICATION OF TILE 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:

I. 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 _.f0llowing provision

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 material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of ^.such material or substance. The classification all goods consisting of more than one material or substance shall be according to the principles of Rule

3. When by application of Riffle 2 (b) or for any other reason, goods cure, prima facie, classifiable under two or more headings, classification shall be effected as ‘allows :

(a) The heading which provides the most specific description shall be preferred to providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up jiff retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets far retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall he classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. when goods cannot be classified according to the preceding rules, they must be classified under the heading that most closely corresponds to the goods in question. This is determined by finding the heading that the goods are most “akin” to base on their essential characteristics and nature

4.2.3 The Section Notes or Chapter Notes and Sub-Heading Notes give detailed explanation as to the scope and ambit of the respective Sections and Chapters. These notes have been given statutory backing and have been incorporated at the beginning of each Chapter.

4.2.4 In the cases of Commissioner of Central Excise vs. Simplex Mills Co. Ltd, [2005 (181) E.L.T. 345 (S.C)] and Salora International Lid. v. CCE (2012) 9 SCC 667 (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-regent. 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 below:

“31 In the present case since the goods were covered by a specific heading i.e. Heading 25.01, the same cannot be classified under the residually heading at all. This position is clearly laid down in Rule 3(a) of the Interpretative Rules set out above. As per the said Interpretative Rule 3(a). the heading which provides the most specific description shall be preferred to the heading providing a more general description^.‘

4.2.6 The Custom Tariff Heading 4011 mentioned at first schedule of the Customs Tariff Act, 1975, is for New Pneumatic Tyres, of Rubber wherein the HSN Code 40118000 descripted as “of a kind used on construction, mining or industrial handling vehicles and machines.^– The applicant’s product is new Pneumatic Tyres made up of rubber and intended to be used in mining and related off road activities. The legal principal of classification with most specific description supports the view that the goods “off the road mining tyre of pattern WD989/RLB989 finds its classification in HSN Code 40118000 of Schedule-I of the Customs Tariff Act, 1975.

4.2.7 In the case of CC vs. Wood Craft Products Ltd., (1995) 77 ELT 23 (S.C.) the Hon’ble Supreme Court of India held that in case of doubt, HSN is a safe guide for ascertaining true meaning of any expression used in the Act, unless there is an express different intention Indicated in the Customs Tariff itself. The same view has been taken by the Hon’ble Supreme Court in the case of CC v. Business Forms Ltd., 2002 (142) E.L.T. 18 (S.C.)

4.2.8 Therefore, to further interpret the relevant Headings. Sub-Headings and Section Notes under the First Schedule of the Customs Tariff, reliance can also be placed on the Explanatory Notes to the HSN.

4.2.9 The HSN explanatory notes in reference of Subheading 4011.80 provides images of types/patterns of tyres which are covered under this subheading, and further provides illustrative examples of tyres for construction, mining or industrial handling vehicles or machines. The image of the applicant goods i.e. off the road mining tyre of pattern WD989/RLB989 is similar to the images given in the subheading 4011.80 of the HSN explanatory notes. The images given in the subheading 4011.80 of the HSN explanatory notes are as follows:

The applicant’s goods i.e. new off the road mining rubber tyres of the pattern WD989/RLB989 is similar to the 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 W1)989/RLB989which is mentioned in the catalogue of the manufacturer/supplier. The government empaneled 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-I of the Customs Tariff Act. 1975. The subheading 401120 is descripted as New Pneumatic tyres, of rubber of a kind used on buses and lorries. The applicant’s goods “new off the road mining tyre of pattern WD989/RLB989 is different from the tyres of a kind used in busses and lorries. The tyres used in buses and lorries are TBR (Truck and Bus Radial) tires. These TBR tyres are designed for higher speeds and feature strong wear resistance, making them ideal for long-haul and high–speed application on high ways Mining tyres, however, are built for lower speeds but offer enhanced resistance to punctures and tears, catering to rugged terrains in mining environments. The key difference between mining and road trucks lies in the environments they are suited for. Mining trucks navigate harsh, unpaved terrains, while road trucks operate on smoother, paved suffices. Accordingly, mining tyre tread patterns and rubber formulations are specifically designed for high ground-contact ratios, ensuring stability and durability in rocky, uneven conditions. The key difference sheet/ literature between the TBR (Truck and Bus Radial) and OTR (Off-The-Road) tyres is provided by the manufacturer/supplier is being submitted. The same is reproduced as below:

No.	Attribute	TBR (Truck and Bus Radial) Tyre	OTR (Off-The-Road) Tyre
1	Definition and Application	Primarily used on commercial trucks, buses, and long-haul transport vehicles, suited for highway and urban traffic conditions.	Designed for vehicles operating in mining, construction, and other off-road applications requiring high durability.
2	Speed Rating	149/146 J, suitable for high-speed highway driving.	149/146 D, lower speed rating for off-road and heavy-load conditions.
3	Marking	No specific mining mark, mainly used for road and urban applications.	Includes mining mark, indicating suitability for mining and rugged terrain.
4	ISI Mark	Carries BIS (Bureau of Indian Standards) mark for compliance with highway quality standards.	Does not carry BIS mark due to unique application requirements.
5	Tyre Type	1) Steer Tyre: Positioned on front axle, responsible for steering and optimized for wear resistance and grip.2) Drive Tyre: Positioned on rear axles, providing traction with tread designed for grip on various surfaces.	1) Earthmover Tyre: Suitable for heavy-duty equipment like loaders and bulldozers with enhanced traction and cut resistance.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.2) Tread Pattern: Optimized for different weather and road conditions, typically using highway formula A827.	1) Tread Design: Features deeper treads with large blocks for maximum traction in uneven terrain, with cut-resistant compounds (A017).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	1) Long-Haul Transport: Trucks and buses traveling long distances on highways.2) Urban Transportation: Suitable for buses and delivery trucks in city environments.	1) Mining Operations: Heavy machinery used for excavation, transport, and processing in mines.2) Construction Projects: Used in cranes, loaders, graders, and other equipment on rugged terrains.
10.	Tyre Sizes	Commonly available in sizes like 9.00R20, 10.00R20, 11.00R20, 12.00R20 for standard highway applications.	Common sizes include 12.00R24, 14.00R24, 16.00R25, suitable for large heavy-duty off-road vehicles.
11.	Key Components	1) Tread Compound: A blend of synthetic and natural rubber with additives like silica and carbon black for grip and longevity. 2) Steel Belts: Reinforce tyre structure, distributing load evenly, reducing localized stress, and resisting punctures and impacts 3) Casing Ply: Composed of high-strength polyester, nylon, or steel cords, providing structural support and shape retention 4) Bead: Steel wires wrapped around the tyre rim to ensure a secure fit, maintaining stability under high loads 5) Sidewall; Connects tread area to bead, protecting tyre from impacts and abrasions while allowing lateral flexibility under load	Uses a mine-specific cut-resistant formulation, designed for extreme durability in mining conditions. Thick steel wires and specialized rubber compounds to enhance durability and shock resistance Reinforced ply layers and bonding enhance structure integrity, suitable for extreme load environments Bead bundle made from high-strength steel and rubber compounds for stability in rugged conditions Made of thick rubber, providing impact resistance while allowing slight lateral movement when turning and handling loads

4.2.13 The applicant states here that the dominant use of the goods “off the road mining rubber tyres of the pattern WD989/RLB989 are in mining and related off road activities and the same is verified and certified by the Chartered Engineer. In the case of Customs Appeal No. 20517 of 2021 of M/s. The Tyre Mark Vs Commissioner of Customs, Bangalore in CESTAT, Bangalore vide Final Order No. 20853/2021 dated 28.12.2021, it was held by the hon’ble Tribunal in the relevant paras as-

“14. We find that the impugned tyres have been described by the appellant importer as “Hankook off the road 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 Mrs Hankook indicating that:

RT05: – MUD Terrain lyre used specifically* off roaming activities not** 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 tires. They also placed on record literature available on the website of Best Drive which states that: “HT lyres are not intended_.* off-road performance. Rather, the tread pattern is typically designed to deliver a smooth, coin/in-table ride and good on-road performance. HT tyres are not .specifically designed_.* puncture resistance across the sidewall and tread area. This makes. them more susceptible to staking and deflation when driving over less predictable. of fibroid terrain.

Unsealed tracks and trails can be slippery, which makes AT or MT tyres a better choice in this instance.”

15. From the above, it appears that the impugned tyres are not normal tyres. This fact is also not disputed by the Department. It is the contention of the Department that the tyres are claimed to be used in vehicles like Gorkha, Force, Thar etc., which are vehicles for on-road use only and moreover vehicles used for racing etc. are also classified under motor vehicles and therefore, the impugned tyres are rightly classifiable under CTH 40111010.

On perusal of the literature made available on record and the clarifications given by some purchasers, it is clear that the impugned tyres are of a different kind from normal tyres notwithstanding the fact that they are also usable for on-road purposes. We find, going by the principle of “dominant use” as enunciated in the judgments cited above, that the tyres are basically suitable for off-road use, that is in difficult terrain and rocky/muddy areas etc. It is to be concluded that the impugned tyres are not specifically designed for normal on-road purposes. Only because the tyres can be fitted into vehicles like Force, Gorkha or Thar etc., they cannot be classified as tyres for normal vehicles for on-road use.

We also find that the certificate issued by the Ministry of Industry supports this contention. We find that the Department’s reliance on a clarification given by a competitor and that too on an e-mail cannot be considered as clinching evidence to rely upon. Moreover, in the impugned import, the supplier is not M/s Hankook and the comparative description, if any, of the impugned tyres and those imported by M/s Hankook India Ltd. is not given. Under the circumstances, the lower authorities cannot rely on such evidence. It is not the case of the Department that normal on-road vehicles are supplied with the impugned tyres by the original equipment manufacturers.

The impugned tyres are used for replacing the existing tyres whenever the vehicle is used in muddy or off terrain. It can be seen that even tractors, dumpers etc., which are primarily designated for off-the-road use, also travel some distances on the road till they reach the place of their use. By no stretch of imagination such vehicles and the tyres thereof can be regarded to be for on-road purposes.

We also see that the appellants submit that though the vehicles can also be used for roading purposes, it would have very bad fuel efficiency 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 the 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 merit classification under HSN Code 40118000 under Customs Tariff Schedule-I of the Customs Tariff Act, 1975. It is a humble prayer of the applicant to the Hon’ble Authority to pass the appropriate ruling in respect of the question asked in the CAAR application form.

Port of Import and reply from concerned jurisdictional Commissionerate

5. The applicant in their CAAR-1 indicated that they intend to import the subject goods i.e. filter cartridges at the jurisdiction of Office of Principal Commissioner of Customs, Custom House, JNCH, Nhava Sheva-1, Nhava Sherva, Tal: Uran, Dist-Raigad, Maharashtra-400707. The application was forwarded to the Office of the Principal Commissioner of Customs, (NS-I), Nhava Sheva, Maharashtra for their comments vide letter dated 23.04.2026 and 18.05.2026

However, no comments in the matter were received till date.

Details of Hearing

5 A. The applicant represented his case and produced product catalogues of RLB989 and WD 989 and retreated his written submission and pleaded for classification of the subject goods as mentioned in the application under CTH 40118000 and also advocated for exemption of B I S.

DISCUSSION AND FINDINGS

6.1 I have carefully considered the application, submissions made by the applicant, documents placed on record, technical literature issued by the manufacturer,. Chartered Engineer’s certificate, the earlier ruling dated 23.02.2026, and the additional material now furnished by the applicant.

6.2 Maintainability of the Application

6.2.1 Before examining the merits of the classification issue_; it is necessary to consider the maintainability of the present application.

6.2.2 The records reveal that the applicant had earlier filed an application before this Authority seeking classification of the goods namely “new off-the-road mining tyres of pattern WD989/RLB989”. The said application culminated in Advance Ruling No. CAAR/Mum/ARC/156/2025-26 dated 23.02.2026. The present application has been filed thereafter in respect of the same goods.

6.2.3 Section 28-1(2) of the Customs Act, 1962 provides that an application shall not be allowed where the question raised is already pending in the applicant’s case before any officer of Customs, the Appellate Tribunal or any Court, or where the same question has already been decided by the Appellate Tribunal or any Court.

6.2.4 Significantly, the statutory bar prescribed under Section 28-1(2) does not extend to a situation where an earlier advance ruling has been pronounced by this Authority itself Section 28-1(2) provides that “the Authority shall not allow the application where the question raised in the application is__ (a) already pendirw in the applicant’s case before Amy 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 the Appellate Tribunal or any Court. The only previous determination relied upon is an advance ruling pronounced by this Authority itself, which is neither a proceeding pending before, nor a matter decided by, any of the authorities specified in Section 28-1(2). Consequently, the present case does not fall within either of the two contingencies envisaged under Section 28-1(2). and the statutory bar contained therein is, therefore, inapplicable. Had the legislature intended an earlier advance ruling pronounced by this Authority to constitute a bar to the maintainability of a subsequent application, it would have expressly incorporated such a provision in Section 28-1(2). In the absence of any such express provision, no such prohibition can be read into the statute by implication.

6.2.6 Further, an advance ruling is rendered on the basis of the facts, documents and submissions placed before the Authority at the time of adjudication. The validity of an advance ruling itself is linked to the continuance of the facts and circumstances on which such ruling is based. Consequently, where additional material facts, technical evidence or clarifications having a direct bearing on classification are subsequently produced, the Authority is not precluded from examining such material for determining the correct legal position.

6.2.7 In the present case, the applicant has placed on record substantial additional evidence which was either not available or not considered in the earlier proceedings. The fresh material includes:

(i) a detailed technical clarification issued directly by the manufacturer regarding the design characteristics, operational parameters and intended applications of the subject tyres;

(ii) clarification that the categorisation appearing on websites and marketing literature is merely indicative and does not determine the engineering characteristics or tariff classification of the product^–,

(iii) additional technical particulars regarding tread design, reinforced carcass construction, speed characteristics and suitability for mining operations;

(iv) an updated Chartered Engineer’s certificate confirming the off-road mining nature of the tyres and their dominant use in mining activities; and

(v) further documentary evidence regarding actual demand and intended use by mining operators.

6.2.8 The present application, therefore, cannot be viewed as a mere attempt to seek reconsideration of the earlier ruling on the basis of identical 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 28-1(2) of the Customs Act. 1962 are attracted.

6.2.11 In view of the foregoing. I hold that the present application is maintainable and liable to be examined on merits.

a) The question before this Authority is whether the goods proposed to be imported, namely new pneumatic radial tyres of pattern WD989/RI.13989, sizes 10.00R20 and 11.00R20, are classifiable under tariff item 4011 20 10 as tyres of a kind used on buses or lorries, or under tariff item 4011 80 00 as tyres of a kind used on construction, mining or industrial handling vehicles and machines.

6.3 At the outset, it is noted that there is no dispute that the subject goods are new pneumatic tyres of rubber classifiable under Heading 4011. The dispute is confined only to the appropriate sub-heading classification.

Applicable Principles of Classification

6.4 Classification under the Customs Tariff is governed by Rule I of the General Rules for Interpretation of Import Tariff, according to which classification shall be determined according to the terms of the headings, sub-headings and the relevant Section Notes and Chapter Notes.

The Hon’ble Supreme Court in CC’ v. Wood Grail Products HPL Chemicals Lid., Simplex Mills Co. Lid. and Salora International Lid. has consistently held that tariff classification must be based upon the language of the tariff entries read with HSN Explanatory Notes and the objective characteristics of the goods.

6.5 It is equally well settled that classification cannot be determined merely on the basis of trade description or commercial nomenclature, marketing literature, internal nomenclature adopted by a manufacturer, or the fact that a product may be grouped under a particular commercial segment by the supplier. What is relevant is the design, construction, engineering characteristics, intended use and the class of vehicles for which the goods are principally designed.

6.6 The HSN Explanatory Notes, though not statutorily binding, constitute a safe guide for interpretation of tariff entries and are of persuasive value in determining the scope of the heading and sub-headings.

Scope of Tariff Rem 4011 80 00

HS Code	Description
4011	New pneumatic tyres, of rubber
4011 10	Of a kind used on motor 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 submitted that the subject tyres are intended to be supplied for use on dumpers and tipper vehicles operating in mining and allied off-road environments, and has produced requirement letters from mining companies in support of such intended use. This constitutes a relevant factual circumstance while examining whether the subject goods answer the description “of a kind used” on mining vehicles.

6.7.2 Equally significant is the use of the expression “of a kind used” in Tariff Item 4011 80 00. The statutory test is not whether the tyres are used exclusively on a particular vehicle or machine, but whether, having regard to their objective characteristics, engineering design and principal intended use, they belong to the class or kind of tyres ordinarily used on construction, mining or industrial handling vehicles or machines. Accordingly, tyres principally engineered for severe off-road mining and construction operations do not fall outside the scope of Tariff Item 4011 80 00 merely because they may be capable of Limited use in other environments or are manufactured in sizes commonly associated with truck applications.

6.7.3 The applicant has specifically submitted that the subject tyres are intended to be supplied for use on dumpers and tipper vehicles deployed in mining operations and has produced requirement letters issued by mining entities in support thereof. Dumpers and tippers operating within mines, quarries and construction sites constitute mining or construction vehicles notwithstanding that, in certain respects, they may resemble conventional road-going trucks. Therefore, the mere fact that the subject tyres are manufactured in rim sizes commonly associated with truck applications does not exclude them from the ambit of Tariff Item 4011 80 00, if their objective characteristics establish that they are of a kind principally designed for use on such mining vehicles.

6.8 The HSN Explanatory Notes to Heading 4011 provide guidance regarding the scope of the various sub-headings, including sub-heading 4011.80. which covers tyres of a kind used on construction, mining or industrial handling vehicles and machines. Read together with Rule 1 of the General Rules for the Interpretation of the Import Tariff and the expression “of a kind used” employed in the tariff, the classification of a tyre is required to be determined having regard to its objective characteristics, 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 their primary intended application.

The Authority has carefully examined the manufacturer’s official website, product catalogues and other commercial literature placed on record. It is of the considered view that the categorisation of the subject tyres therein is merely indicative of their marketing and distribution and does not, by itself, determine either their engineering characteristics or their tariff classification. Tariff classification must necessarily be determined on the basis of the objective characteristics, technical design and intended use of the goods, and not on the basis of commercial nomenclature or marketing descriptions. Accordingly, the Authority observes that the manufacturer’s technical clarification, read in conjunction with the product catalogues, official website and other technical literature, directly addresses one of the principal considerations that weighed with the Authority while rendering the earlier ruling.

6.10 The Double Coin Tyre Catalogue submitted by the applicant classifies its products into distinct operational categories such as Long Ilaul, Regional, On/Off Road, Mine & Construction, Winter and Urban Special. Significantly, the subject tyre RLB989 has not been placed under the categories meant for conventional highway transport but has been specifically included under the category “Mine & Construction — Heavy Duty Truck Tyres” as produced in the table below:

Such categorisation is consistent with the intended operational environment of the tyre and reflects that it has been engineered for use under severe mining and construction conditions rather than ordinary road transportation.

The catalogue further describes the subject tyres as Mine and Construction tyres and highlights several engineering characteristics, including:

• reinforced carcass construction;
• strong tread element with stiffeners connected to each other makes tyres stronger and tougher
• deep transverse tread pattern providing superior traction and grip;
• speed ratings of the tyres has been shown as D suitability for low-speed mining operations.

I observe that these characteristics are typical of tyres designed for mining and off-road environments, where operational reliability under heavy loads and difficult terrain is of paramount importance. These engineering features are ordinarily associated 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 tread provides strong traction and grip and effectively extends service life.
• Superior load carrying capacity.
• Outstanding resistance against gnaw and puncture
• Longer service life.

The emphasis throughout the catalogue is on durability, structural strength, resistance to external damage and operation under severe off-road conditions rather than sustained highway performance. These engineering features are wholly consistent with tyres designed for operation in mining, quarrying and construction environments and are not ordinarily associated with conventional highway truck tyres.

6.12 It is further observed that the technical specifications contained in the Warrior Tyre Catalogue are entirely consistent with those published on the manufacturer’s official website. The manufacturer’s website classifies its Truck and Bus Radial (TBR) tyres into six operational categories, namely Long Haul, Regional, On/Off Road, Mining & Construction, City Bus and Winter. The subject tyre WD989 is specifically listed under the “Mining & Construction” category. The link to the same is https://www.warriortyre-cn.com/tbr/wd989.

I observe that the consistency between the manufacturer’s technical clarification, product catalogues and official website constitutes reliable contemporaneous technical evidence establishing that the subject tyres have been specifically engineered for mining and construction applications. the applicant’s contention that the subject tyres are specifically engineered for mining and construction applications and belong to the class or kind of tyres principally used in such operations.

6.13 The above technical evidence is further corroborated by the independent opinion of the Chartered Engineer empanelled with Jawaharlal Nehru Custom House, who, after examining the technical specifications, constructional features and intended applications of the subject tyres, has certified that the subject tyres are off-road mining tyres whose dominant and principal use is in mining and related off-road activities. The Chartered Engineer has further opined that their reinforced construction, tread configuration, load-carrying capability and operational parameters are consistent with tyres designed for mining and construction equipment operating under severe off-road conditions. The Authority also notes that the applicant has placed on record purchase requirements from mining companies seeking supply of such tyres for dumpers and tipper vehicles deployed in mining 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.

6.14 A The applicant has also relied upon the distinction between conventional highway Truck and Bus Radial (TBR) tyres and specialised mining tyres with reference to the applicable Bureau of Indian Standards (BIS) specifications. The material placed on record indicates that tyres intended for normal highway use are ordinarily manufactured in conformity with the BIS standards applicable to road-going commercial vehicles, whereas tyres specifically engineered for mining and other severe off-road applications constitute a distinct technical category. Although compliance or non-compliance with BIS specifications is not, by itself, determinative of tariff classification under the Customs Tariff Act, 1975, it nevertheless corroborates the technical distinction emerging from the manufacturer’s clarification, product catalogues, Chartered Engineer’s certification and the objective engineering characteristics discussed above. This constitutes an additional circumstance supporting the conclusion that the subject goods belong to the class or kind of tyres used on construction, mining or industrial handling vehicles.

6.15 Upon a holistic appreciation of the entire technical evidence placed on record, including the manufacturer’s clarification, the official product catalogues. the manufacturer’s website and the Chartered Engineer’s certification, I am satisfied that the subject tyres have been specifically engineered for mining, construction and other severe off-road applications. Their reinforced carcass construction, specialised tread compounds, mining-specific tread configuration, superior load-bearing capacity, low-speed operational characteristics and enhanced resistance to cuts and punctures constitute objective engineering characteristics ordinarily associated with tyres designed for severe off-road service. These characteristics clearly distinguish the subject tyres from conventional highway truck tyres and establish that they belong to the class or kind of tyres principally used on construction, mining and industrial handling vehicles.

End Use and Commercial Understanding

6.16 The applicant has also placed on record requirement letters and supporting documents received from mining entities evidencing demand for the subject tyres for use on dumpers and tippers operating in mines, quarries and allied off-road environments. These documents demonstrate that the subject tyres are not merely capable of being used in mining operations but are, in fact, 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 service conditions. The mere fact that such vehicles may outwardly resemble conventional road-going trucks or that the tyres are manufactured in rim sizes commonly associated with truck applications cannot, by itself, determine the tariff classification of the tyres.

6.19 The decisive consideration is the engineering design, constructional features and intended operational environment of the tyres. The subject tyres have been specifically engineered with reinforced carcass construction, heavy-duty bead design, specialised tread compounds, deep transverse tread patterns, enhanced cut and puncture resistance, superior load-carrying capacity and low-speed operating characteristics, all of which are typical of tyres designed for dumpers and tippers operating in mining and construction environments. These objective characteristics clearly distinguish the subject tyres from conventional highway truck tyre

Re-examination of the Earlier Ruling

6.20 The earlier Advance Ruling dated 23.02.2026 was rendered on the basis of the material then available on record. The present proceedings, however, are founded upon substantial additional technical evidence, including the manufacturer’s specific clarification, updated technical catalogues, the official website, the Chartered Engineer’s certification and documentary evidence regarding actual use in mining operations. Consequently, the present determination proceeds upon a materially different factual foundation, warranting an independent examination of the classification issue on the basis of the complete technical record now available.

6.21 At the same time, tariff classification cannot be governed merely by the commercial segmentation adopted by a manufacturer. A product may be grouped within a broader business portfolio for marketing, distribution or commercial convenience without altering its engineering characteristics or intended operational environment. Consequently, the manufacturer’s broader categorisation of the subject tyres within its Truck and Bus Radial (TBR) portfolio cannot override the objective characteristics, engineering. design and principal intended use of the goods, which remain the governing criteria for classification under the Customs Tariff.

6.22 The fresh application specifically addresses this aspect by placing on record a categorical clarification from the manufacturer that 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, their classification is required to be determined on the basis of their objective characteristics, technical design and principal intended use, rather than on the basis of third-party commercial descriptions or online listings.

Speed Rating and Engineering Design

6.24 The subject tyres carry Speed Symbol “D”, corresponding to a maximum permissible speed of 65 km/h. The manufacturer’s technical literature consistently describes them as tyres intended for low-speed, heavy-duty mining and construction operations. This speed rating, when considered together with the reinforced carcass construction, specialised tread compounds, deep tread pattern, enhanced resistance to cuts and punctures. robust bead and sidewall design and superior load-bearing capacity, clearly demonstrates that the tyres have been engineered for operation under severe off-road conditions. These objective engineering characteristics are consistent with tyres designed for dumpers and tipper vehicles operating in mining, quarrying and construction environments and clearly distinguish the subject tyres from conventional highway truck tyres.

Applicability of the Tyre Mark Decision

6.25 The applicant has relied upon the decision of the Honble ESTAT in The Tyre Mark v. Commissioner of Customs, Bangalore, wherein the Tribunal held that tyres predominantly designed and intended for mining and off-road applications are to be classified having regard to their objective characteristics, engineering design and principal use, notwithstanding the fact that such tyres may be mounted on vehicles capable of movement on roads or that the vehicles may occasionally operate on public roads.

6.26 The ratio of the aforesaid decision supports the well-settled principle that the classification of tyres is to be determined on the basis of their objective characteristics, engineering design and principal intended use, and not merely on the basis of the external appearance of the vehicle on which they are fitted or the possibility of their occasional use on public roads. The principles laid down in the said decision are, therefore, applicable to the facts of the present case, where the technical evidence consistently establishes that the subject tyres have been specifically engineered for mining and other severe off-road operations.

6.27 The Authority further notes that the subject tyres are consistently 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 Aromalle Chemicals, Dunlop India Lid.. Kanidal 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. Their reinforced carcass construction, mining-specific tread configuration, specialised rubber compounds, superior load-bearing capacity, low-speed operational characteristics and enhanced resistance to cuts and punctures are objective engineering features ordinarily associated with tyres designed for severe off-road service. These characteristics clearly distinguish the subject goods from conventional highway truck tyres falling under Tariff Item 4011 20. Applying Rule I of the General Rules for the Interpretation of the Import Tariff, read with the terms of Heading 4011, the HSN Explanatory Notes and the expression “of a kind used”, I am satisfied that the subject goods answer the description of tyres of a kind used on construction, mining or industrial handling, vehicles and machines and are. therefore, appropriately classifiable under Tariff Item 4011 80 00.

6.29 To sum up:

Upon a careful consideration of the pleadings, the documentary evidence placed on record, the applicable statutory provisions, the HSN Explanatory Notes and the judicial precedents discussed herein, I arrive at the following conclusions:

(a) The fresh application is maintainable under Section 28-1(2) of the Customs Act, 1962, as the question raised therein is neither pending before nor decided by any officer of Customs, the Appellate Tribunal or any Court.

(b) The additional technical evidence placed on record, including the manufacturer’s technical clarification, official product catalogues, official website, Chartered Engineer’s certification and documentary evidence regarding actual end use, establishes that the subject tyres have been specifically engineered and principally intended for use on dumpers and tippers operating in mining, construction and other severe off road environments.

(c) The objective characteristics and engineering features of the subject tyres, including reinforced carcass construction, specialised tread compounds, deep tread patterns, enhanced load-carrying capability and Speed Symbol “D”, clearly distinguish them from conventional highway truck tyres.

(d) The commercial grouping of the subject tyres within the manufacturer’s broader Truck and Bus Radial (TBR) product portfolio, or their description in third-party commercial literature, does not determine their tariff classification and cannot override their 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.