Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Tariff Unit
INSTRUCTION
229A, North Block, New Delhi,
12th July, 2013
To
All Chief Commissioners of Customs/Customs (Prev.),
All Commissioners of Customs/Customs (Prev.),
All Chief Commissioners Customs & Central Excise,
All Commissioners of Customs & Central Excise,
All Directors General under CBEC.
Sir / Madam,
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.
- This issue was examined by Board in consultation with the Department of
Industry & Policy & Promotion (DIPP), and 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).
- 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.
- 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.
- 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.
- Suitable instructions in the matter may be issued to field formations for
strict compliance and pending cases if any, may be decided accordingly.
Yours faithfully,
(Subodh Singh)
OSD (Customs), Tariff Unit,
Fax-011-23092173
Internal Circulation: As usual.
F.No. 528/109/2011-STO (TU)