GOODYEAR INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE question involved in this appeal is whether tyres of the size 1800 and above manufactured for fitment to heavy moving vehicles such as dumpers and earth movers are eligible to excise duty as "tyres for motor vehicles". This appeal by special leave is in challenge of the order passed by the Central Government in exercise of their revisional powers under S. 36(2) of the Central Excises and Salt Act 1944 (for short the Act') decided against the appellant holding that such tyres are also "tyres for motor-vehicles" as envisaged in Item No. 16 of the Central Tariff (1st Schedule to the Act).

(2.) APPELLANT company has been manufacturing tyres and tubes of varying sizes which are excisable under Item No. 16 of the Central Excise Tariff. The said item, during the relevant period contains the following description. Item No.16 -TYRES <FRM>JUDGEMENT_752_5_1997Html1.htm</FRM>

(3.) LEARNED counsel for the Revenue contended on the strength of the above "Explanation" that additions fitted to a motor vehicle for equipping it to be used for weight lifting or earth moving etc. work would not render the basic motor vehicle different from a motor vehicle.