TMI Blog2025 (3) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as per specific assumptions is neither on record nor provided to the Respondents when specifically asked. As per the tests reports of the 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). The tests shall be conducted by Indian Rubber Manufacturers Research Association (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 forwarded by Central Intelligence Unit (CIU). IRMRA vide the test reports dated 15th September 2022, certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and value, a significant share of imports pertain to the following:- Sr. No. Model of Tires imported Importer Manufacturer 1. CB 905 - Westlake Pioneer Trading C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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-ply), radia]; e) Speed category; f) Load indices or maximum load and ply rating; and g) Nominal cross-section − Dimension when fitted to a specified rim. 7. As evident from the above, Normal Use Tires are only meant for On the Road purposes. On the other hand, Special - use Tires can be used for both on the road and off the road purposes. 8. Despite being based on Pneumatic tires for Commercial Vehicles an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 test - As compared to the Normal Road use Tires, Special Use tires have deeper treads designed to enhance traction, stability, and durability on loose, rocky, and uneven terrain, making them ideal for mining and construction environments. On the other hand, 'Normal Road use' Tires, feature shallower treads that are optimized for smooth road surfaces, offering better fuel efficiency, a more comfortable ride, and longer tread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 forwarded by Central Intelligence Unit ('CIU'). IRMRA vide the test reports dated 15th September 2022, certified that the intended use of the tires was mining applications. Apart from the above tests, the IRMRA shall carry out any other test that it deems fit to determine whether the imported tires are of a kind used on construction, mining or industrial handling vehicles and machines. In the event the IRMRA also decides to do a speed test on the tires, the test report should indicate clearly that at what speed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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