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 catalogues, requirement letters from mining companies, and a Chartered Engineer’s certificate certifying them as Off-the-Road (OTR) tyres predominantly used in mining. It was argued that the goods were classifiable under Heading 4011, specifically subheading 4011 80 00, covering tyres used on construction, mining, or industrial handling vehicles. Reliance was placed on the General Rules for Interpretation (GIR), Supreme Court judgments, HSN Explanatory Notes, and a CESTAT decision applying the principle of dominant use.
The jurisdictional Commissionerate did not furnish comments despite reminders. During the hearing, the Authority examined manufacturer websites and product literature. It was observed that Double Coin and Warrior categorised their tyres into distinct segments such as TBR (Truck and Bus Radial), OTR, and others. Models including RLB and WD were classified by the manufacturers under the TBR category, whereas specific REM models were separately listed under OTR. The Authority found that WD989 and RLB989 tyres were technically and functionally identical, sharing similar tread patterns, load index, speed rating, rim compatibility, and intended application on commercial trucks.
