CUSTOM CLARIFICATION REGARDING APPLICABILITY OF THE PNEUMATIC TYRES & TUBES FOR AUTOMOTIVE VEHICLES (QUALITY CONTROL)ORDER 2009 FOR USED TYRES
INSTRUCTIONS
F. No. 528/109/2011-STO (TU)
BY THE CENTRAL BOARD OF EXCISE & CUSTOMS
Subject: Clarification regarding applicability of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 for used tyres –regarding.
Reference has been received regarding
applicability of the Pneumatic Tyres and Tubes for Automotive Vehicles
(Quality Control) Order 2009 in case of old and used pneumatic tyres and
tubes for automotive vehicles, requirement of consent from the Ministry of Environment and Forest, and the date of applicability of the said Quality Order for imported goods.
2. This issue was examined by Board in consultation with the Department of Industry & Policy & Promotion (DIPP),Directorate General of Foreign Trade, Ministry of Commerce & Industry. The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control)
Order 2009, is applicable to newly manufactured tyres and tubes and old
and used tyres are not covered under this order. With the
implementation of the Quality (Control) Order, 2009 for Pneumatic Tyres
and Tubes for Automotive Vehicles with effect from 13.05.2011, no such
tyres can be imported in the country without BIS marking (except certain
exemptions provided in the Order).
3. Doubts have also been raised whether the order of the honourable Delhi High Court
in a matter pertaining to Automobile Tyre Manufacturers Association
(ATMA) versus Union of India and others (W.P. (C) 4098/2011 dated
06.07.2011) regarding no-BIS marked tyres manufactured prior to
13.05.2011 will apply to imports or not. It is clarified that the
observations made by honourable Delhi High Court in its Order dated
06.07.2011 in W.P. (C) 4098/2011 dated 06.07.2011 would be applicable
only to domestic manufacturers and tyre dealers in respect of such stock
of tyres manufactured prior to 13.05.2011, and not to imports of tyres.
4. As per Foreign Trade Policy,
retreaded or used Pneumatic Tyres under ITC (HS) codes 40121100,
40121200, 40121300, 40121910, 40121990, 40122010, 40122020 is
“Restricted”. These imports are subject to Policy Condition 1 of Chapter
40 of ITC (HS), 2012 Schedule I (Imports). However, import of used
rubber tyres with one cut bead wire is free under TIC (HS) code
40040000.
5. In view of the aforesaid, it is
clarified that imports of retreaded or used tyres are allowed subject to
compliance of the provisions of the Foreign Trade Policy, and the
requirement of consent / permission from the Ministry of Environment and
Forest as stipulated in the Hazardous Wastes (Management, Handling and
Transboundary Movement) Rules 2008.
6. Suitable instructions in the matter
may be issued to field formations for strict compliance and pending
cases if any, may be decided accordingly.
This instructions has been shared by student of ICAI vinanti zatakiya. you can reached her at vinanti2504@gmail.com
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