GOODYEAR INDIA LTD. ETC. versus UNION OF INDIA AND OTHERS

GOODYEAR INDIA LTD. ETC. versus UNION OF INDIA AND OTHERS

Tyres sized 1800 and above made for dumpers and earth movers, whose principal use is not upon roads, do not fall within the definition of 'motor vehicle' under the Tariff and are therefore not exigible to excise duty as 'tyres for motor vehicles' but are covered under 'all other tyres' at a lower rate.

Parties
Appellant: Goodyear India Ltd.; Respondents: Union of India and Others
Jurisdiction
India
Judgment Date
24 February 1997
Procedural Posture
Civil Appeal / Appeal From Revisional Order of Central Government Under Section 36(2) of the Central Excises and Salt Act, 1944
Outcome
appeal allowed
Legal Topics
Excise Duty Classification, Definition of Motor Vehicle, Refund Entitlement
Taxation Excise Law Excise Duty Classification Definition of Motor Vehicle Refund Entitlement

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Parties

Goodyear India Ltd.

Appellant

Union of India and Others

Respondents

Procedural Posture

Civil Appeal / Appeal From Revisional Order of Central Government Under Section 36(2) of the Central Excises and Salt Act, 1944

Legal Issues

  1. 1 Whether tyres of size 1800 and above made for heavy moving vehicles are exigible to excise duty as 'tyres for motor vehicles' under Central Excise Tariff Item 16
  2. 2 Proper classification of such tyres under Central Excise Tariff
  3. 3 Entitlement to refund of excess excise duty

Ratio Decidendi

Tyres sized 1800 and above made for dumpers and earth movers, whose principal use is not upon roads, do not fall within the definition of 'motor vehicle' under the Tariff and are therefore not exigible to excise duty as 'tyres for motor vehicles' but are covered under 'all other tyres' at a lower rate.

Court Disposition

appeal allowed

Orders

  • The impugned revisional order of the Central Government is set aside.
  • The classification of tyres of size 1800 and above is under Item 16(3) 'all other tyres'.