9911796707
TMI Blog2025 (3) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case is whether the tires in question ['Brand New All Steel Radial Mining tires (Size: 1000 R20-18PR) (SPEED NOT EXCEED 65KMPH) hereinafter referred to as "Subject Goods"] are covered under Notification No. 12/2015-20 dated 12th June, 2020. 2. Vide Notification No. 12/2015-20 dated 12th June, 2020 import policy for various goods falling under Customs Tariff Heading ("CTH") 4011 was amended from 'Free' to 'Restricted'. These also included Tires falling under CTI 40112010 'Radial Tires'. In other words, with effect from 12th June, 2020, 'Truck, Buses and Radial Tires' could only be imported if Bureau of Indian Standards - 15636 were complied with. 3. The Respondents submit that out of the total imports made, in terms of volume an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 are not applicable to the disputed goods as the same operate on the declaration made by the manufacturer on the sidewall (in the form of speed symbol). 6. It is stated that the IS 15636:2022 specifically defines "Special - Use Tires". Relevant portion of the IS 15636:2022 is produced herewith for ready reference: 3.1.1. Type of Pneumatic Tyre - A category of pneumatic tires which do not differ in such essential respects such as: a) Manufacturers name and brand name; b) Tyre-size designation; c) Category of use : 1) Normal − Normal-road-use tires; 2) Special − Special-use tyre, for example tyre for mixed use (both on and off the road) and/or restricted speed; 3) Snow tyre; d) Structure [diagonal (bias ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urfaces like dirt, mud, gravel, and sand. On the other hand, 'Normal Road Use' tires have a smooth tread with minimal grooves to maximize surface contact, ensuring better grip, handling, and efficiency on paved roads. Therefore, it is proposed that the lab check/test the tread pattern of the tires and determine whether the tires are more akin for use in 'Special - use' or 'Normal Road Use purposes. Further, the Harmonised System of Nomenclature ("HSN") notes provide following examples (in the form of illustrations/pictures) of tires used in construction, mining or industrial handling vehicles or machines. Accordingly, the aforementioned pictures may be used as reference to test the tread pattern of Special use tires. b. Tread Depth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the subject goods as per specific assumptions is annexed at Exhibit G to the additional affidavit dated 17th March, 2025 filed by the DRI (Respondent Nos. 7 & 8). According to the Respondents - importers, as per the test reports of IRMRA, the tests were not conducted on the basis of IS 15636:2022. In other words, despite the tires being categorized as "D" marking (i.e., speed not to exceed 65 km/ hr), the disputed goods were tested as "J/K" category (i.e., speed not to exceed 100 km/hr or 110 km/hr). 12. In light of the foregoing, the tests mentioned in paragraph 10 shall be conducted by IRMRA. This is on account of the fact that in 2022, similar tests were conducted by IRMRA (in terms of IS 15636:2022) when samples were drawn and forwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2. The table below paragraph 3 of the said order shall be substituted with the following table. Sr. No Model of Tires imported Importer Manufacturer 1 CB 905- Westlake Pioneer Trading Corporation Zhongce Rubber Group Co., Ltd 2 EZ 3573- Westlake Pioneer Trading Corporation Zhongce Rubber Group Co., Ltd 3 CT 288 Pioneer Trading Corporation Cantop International (Qingdao) Co., Ltd 4 HDX 2 Pioneer Trading Corporation Cantop International (Qingdao) Co., Ltd 5 Bravia 999 Pioneer Trading Corporation Cantop International (Qingdao) Co., Ltd 6 EZ 3573M - Westlake Vikas Retail Private Limited Zhongce Rubber Group Co., Ltd 7 EZ 3507M - Westlake Vikas Retail Private Limited Zhongce Rubber Grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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