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.
