Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
Popular Search: VAT Audit :: VAT RATES :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: form 3cd :: ACCOUNTING STANDARDS :: empanelment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: due date for vat payment :: cpt :: list of goods taxed at 4% :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company
Latest Circulars »
 RBI-Framework for imposing monetary penalty on Authorised Payment Systems Operators / banks under Payment and Settlement Systems Act, 2007
 RBI-Sovereign Gold Bonds 2016-17 Series III – Operational Guidelines
  Registrations open for NCFE’s NFLAT (National Financial Literacy Assessment Test)
 Sovereign Gold Bond Scheme 2016 -17 – Series III
 Minutes of the Monetary Policy Committee Meeting October 3-4, 2016
 Registrations open for NCFE’s NFLAT (National Financial Literacy Assessment Test)
 Auction for Sale (Re-issue) of 7.35 per cent Government Stock 2024
 Auction of Government of India Dated Securities October 17, 2016
  Setting The Priorities Right (Shri S. S. Mundra, Deputy Governor – September 28, 2016 – at the 3rd SBI Banking and Economics Conclave in Mumbai)
  Financial Stability in a Weak Global Environment (Shri S. S. Mundra, Deputy Governor - September 22, 2016 - at the 7th SEACEN High Level Seminar for Deputy Governors in–charge of Financial Stability and Supervision, Mumbai)
 RBI issues Directions to United India Co-operative Bank Ltd., Nagina, Bijnor, Uttar Pradesh – Withdrawal of Directions

Clarification regarding applicability of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 for used tyres
July, 16th 2013


F.No. 528/109/2011-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Tariff Unit


229A, North Block, New Delhi,

12th July, 2013



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.


2.         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).


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.


Yours faithfully,


 (Subodh Singh)

OSD (Customs), Tariff Unit,


Internal Circulation:  As usual.



Site is maintained under supervision of Directorate General of Systems and Data Management, New Delhi

<< Back

Home >>

This site is best viewed with Internet Explorer 5.0 and above with  1024 x 768  pixels resolution

Home | About Us | Terms and Conditions | Contact Us
Copyright 2016 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Custom Software Development Outsourcing Custom Software Development Offshore Cus

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions