This appeal is preferred against the judgment and order of the Government of India in a revision petition filed under Section 36 of the Central Excises and Salt Act, as it stood at the relevant time.
The duty on tyres was provided by Tariff Item 16 of the First Schedule to the Act, as it then stood.
For cycles other than motor cycles a tyres b tubes All other tyres.
The vehicles for which these tyres are used are referred to as dumpers, companyl haulers, bulldozers, earth moving equipment, draglines, excavators etc.
Off the road tyres, according to the appellant, means those tyres which are used for equipment number used on the roads but for other special duties.
The dispute pertains to classification of, what are known as off the road tyres.
The question, therefore, arises whether off the road vehicles can be called motor vehicles.
Tyres for motor vehicles.
