{"id":146898,"date":"1997-02-24T00:00:00","date_gmt":"1997-02-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/goodyear-india-ltd-vs-union-of-india-and-ors-on-24-february-1997"},"modified":"2016-02-05T15:36:55","modified_gmt":"2016-02-05T10:06:55","slug":"goodyear-india-ltd-vs-union-of-india-and-ors-on-24-february-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/goodyear-india-ltd-vs-union-of-india-and-ors-on-24-february-1997","title":{"rendered":"Goodyear India Ltd vs Union Of India And Ors on 24 February, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Goodyear India Ltd vs Union Of India And Ors on 24 February, 1997<\/div>\n
Author: Thomas.J.<\/div>\n
Bench: Sujata V. Manohar, K.T. Thomas<\/div>\n
           PETITIONER:\nGOODYEAR INDIA LTD.\n\n\tVs.\n\nRESPONDENT:\nUNION OF INDIA AND ORS.\n\nDATE OF JUDGMENT:\t24\/02\/1997\n\nBENCH:\nSUJATA V. MANOHAR, K.T. THOMAS\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
       [With SLP(C) No. 6236\/79 and TC(C) No. 30\/89]
\n\t\t      J U D G M E N T
\nTHOMAS.J.\n<\/p>\n
     The question  involved in\tthis appeal is whether tyres
\nof the size 1800 and above manufactured for fitment to heavy
\nmoving\tvehicles  such\tas  dumpers  and  earth\t movers\t are
\nexigible to  excise duty as “tyres for motor vehicles”. This
\nappeal by  special leave is in challenge of the order passed
\nby the\tCentral Government  in exercise\t of their revisional
\npowers under  section 36(2)  of the  Central Excise and Salt
\nAct 1944 (for short ‘the Act’) decided against the appellant
\nholding that  such tyres are also “tyres for motor-vehicles”
\nas envisaged  in Item  No.16  of  the  Central\tTariff\t(1st
\nSchedule to the Act).\n<\/p>\n
     Appellant company\thas  been  manufacturing  tyres\t and
\ntubes of  varying sizes which are excisable under Item No.16
\nof the\tCentral Excise\tTariff. The  said item,\t during\t the
\nrelevant period, contains the following descriptions:
\nItem No.16 – TYRES\n<\/p>\n
————————————————————\n<\/p>\n
Item   Tariff\t\t\t Rate of Duty\nNo.    Description\n<\/pre>\n
————————————————————\n<\/p>\n
16.    Tyres
\n“Tyre” means a pneumatic
\ntyre in the manufacture
\nof which rubber is used
\nand includes the inner
\ntube, the tyre flap and
\nthe outer cover of such
\na tyre\n<\/p>\n
1. Tyres for motor vehicles\t  60% ad valorem\n<\/p>\n
2. For cycle (other than
\nmotor cycles):-\n<\/p>\n
     (a)  Tyres\t\t\t   60 p. per tyre\n\t\t\t\t   or 15% ad\n\t\t\t\t   valorem whichever\n\t\t\t\t   is higher\n     (b)  Tubes\t\t\t   30 p. per tube\n\t\t\t\t   or\t15% ad\n\t\t\t\t   valorem\n\t\t\t\t   whichever is\n\t\t\t\t   higher.\n     3. All other tyres\t\t   20% ad valorem\n<\/pre>\n
————————————————————\n<\/p>\n
     Appellant adopted the stand that tyres of the size 1800
\nand above  do not  fall within\tthe category  of “tyres\t for
\nmotor vehicles”\t and hence the proper classification of such
\ntyres should  be under\tthe residuary  sub-item 3 “all other
\ntyres”. Excise\tduty was  collected from  the appellant\t for
\nsuch tyres  treating  them  as\ttyres  for  motor  vehicles.
\nAppellant made\tclaims for  refund of the excess amount with
\nthe Assistant  Collector of  Central Excise,  Faridabad. All
\nsuch  claims  were  rejected  by  the  Assistant  Collector.
\nHowever,  on   appeals\tpreferred   by\tthe  appellant,\t the
\nAppellate Collector  of Central\t Excise, New Delhi, reversed
\nthe  orders   of  the\tAssistant  Collector  upholding\t the
\ncontention of  the  appellant.\tBut  Central  Government  in
\nexercise of the revisional powers under section 36(2) of the
\nAct set\t aside the  orders of  the  Appellate  Collector  of
\nCentral\t Excise\t  and  restored\t  those\t of   the  Assistant
\nCollector. Hence, this appeal.\n<\/p>\n
     There is  no dispute  that tyres of size 1800 and above
\nare intended  to be  fitted to\theavy moving  vehicles\tlike
\ndumpers etc.  If  such\theavy  moving  vehicles\t are  “motor
\nvehicles” appellant  cannot escape from the liability to pay
\nthe higher  duty at  60% ad valorem. Learned counsel for the
\nappellant contended that “motor vehicles” are those vehicles
\nwhich are  made to  run on the roads and not those which are
\nmade for  other uses. On the other hand, learned counsel for
\nthe Revenue  argued that since dumpers etc. are also used to
\nmove on\t the roads,  they too  must be\tregarded  as  “motor
\nvehicles” for the purpose of exigibility to excise duty.\n<\/p>\n
     The subject  “motor vehicle”  is not defined in the Act
\nor in  the Rules  prescribed thereunder,  nor even  in\tItem
\nNo.16 However,\tit is  defined in  Item No.34 of the Central
\nTariff wherein\tmotor vehicles\tare also subjected to excise
\nduty at\t different layers.  We may point out that both sides
\nagreed that the definition contained in Item 34 can usefully
\nbe imported  for deciding   what  is a motor vehicle even as
\nfor Item 16. We, therefore, reproduce the said item below:
\nItem No.34 – Motor Vehicles\n<\/p>\n
————————————————————\n<\/p>\n
Item   Tariff\t\t\t    Rate of Duty\nNo.    Description\n<\/pre>\n
————————————————————\n<\/p>\n
34.  Motor Vehicles-\n<\/p>\n
“Motor Vehicles” means all
\nmechanically propelled vehicles
\nadapted for use upon roads, and
\nincludes a chassis and a
\ntrailer, but does not include
\na vehicle running upon
\nfixed rails-\n<\/p>\n
(1)  Auto-cycles, motor cycles\t  10% ad valorem
\nscooters, auto-rickshaws and
\nany other three wheeled motor
\nvehicles
\n(2)  Motor vehicles of not\t    25% ad valorem
\nmore than 16 HP by Royal
\nAutomobile; Club (RAC)
\nrating
\n(3)  Motor cars of more\t\t    40% ad valorem
\nthan 16 HP by Royal
\nAutomobile Club (RAC)
\nrating constructed or
\nadapted to carry not
\nmore than 9 persons
\n(3A)  Tractors, including\t    15% ad valorem
\nagricultural tractos
\n(4) Motor vehicles, not\t\t    15% ad valorem
\notherwise specified
\nExplanation- For  the purposes\tof this\t item, where a motor
\nvehicles is  mounted, fitted\tor  fixed  with\t any  weight
\nlifing,\t earth\t moving\t and  similar  specialised  material
\nhandling equipment, then such equipment, other than the
\nchassis, shall not be taken into account.\n<\/p>\n
————————————————————\n<\/p>\n
     Learned  counsel  for  the\t Revenue  contended  on\t the
\nstrength of the above “Explanation” that additions fitted to
\na motor\t vehicle for  equipping it  to be  used\t for  weight
\nlifting or  earth moving etc. work would no render the basic
\nmotor vehicle different from a motor vehicle.\n<\/p>\n
     A Bench  of two judges of this Court has considered the
\nidentical question  in\tDunlop India Ltd. vs. Union of India<\/a>
\n[1994 Suppl.  (2) SCC  335].  Learned  Judges  approved\t the
\ninterpretation made  by Government  of India  on  the  words
\n“motor vehicles”  in Item  No. 16  mainly  on  two  premises
\ndiscerned form\tthe description\t given in  Item No.34 of the
\nTariff. First  is  that\t “agricultural\ttractors”  are\talso
\nincluded in  Item No.  34 and second is that the Explanation
\nin item No. 34 throws much light upon the precise meaning to
\nbe attached to “motor vehicles”. Regarding the first premise
\nlearned Judges have observed thus:\n<\/p>\n
     “If it  is held  that  agricultural
\n     tractors also  are adapted\t for use
\n     upon roads notwithstanding the fact
\n     that they are principally meant for
\n     being   operated\t and   used   on
\n     agricultural lands,  it can equally
\n     be said  that dumpers, coalhaulers,
\n     earth movers  etc. are also adapted
\n     for   use\t upon\troads’,\t  though
\n     principally they  are meant  to  be
\n     operated and  used on  construction
\n     sites.”<\/p><\/blockquote>\n
     We\t do   no  think\t  that\tinclusion  of  “agricultural
\ntractors” in  the list\tin item\t No.  34  can  have  such  a
\ndecisive impact\t on understanding  the scope  of  the  words
\n“motor vehicles”. We bear in mind that sub-item (3A) was not
\nin the\toriginal list  in item No.34. (That sub-item and the
\nExplanation in\tthe item were later added by the Finance Act
\n1964).\n<\/p>\n
     Similarly, with  the addition  of the  Explanation\t the
\nposition was  only clarified  that when\t a motor  vehicle is
\nfitted with any weight-lifting equipment, such motor vehicle
\nshall be  counted de  hors those fitments made thereto. That
\napart, the use of the Explanation arises only in cases where
\na motor\t vehicle is  fitted with  such equipment.  Hence the
\nExplanation by\titself is  not of use to determine what is a
\nmotor vehicles envisaged in item No.16.\n<\/p>\n
     A close  reading of  the definition  “motor vehicle” in
\nItem 34 reveals that the striking ingredient thereof is that
\nit should have been “adapted for the use upon roads”. Merely
\nbecause the  areas on which such heavy movers traverse might
\nsometimes include roads also is not enough to hold that they
\nwere “adapted  for use\tupon roads”.  Such use\tof the heavy
\nmover on the road may only be anciliary or incidental to the
\nmain use  of it.  Emphasis in  the definition must be on the
\nwords “use  upon road”\tas  those  words  would\t denote\t the
\nprincipal  or  dominant\t use  and  not\twhere  it  may\tmove
\nincidentally.\n<\/p>\n
     Sri Joseph\t Vellapally, learned  Senior  Counsel  cited
\nbefore us  Maddox vs.  Storer [1962  (1) All England Reports
\n831] to\t support the  contention that the word “adapted” can
\nbe used\t disjunctively as  an alternative to “contructed” in
\nwhich case  it can only have one meaning, viz., if the thing
\nwas not\t originally constructed\t for the particular use then
\nit has\tbeen altered  and made\tfit for\t that purpose.\tLord
\nParker C.J. who delivered the judgment in the said case made
\na clear\t observation that “when, however, one finds the word
\n‘adapted’ used\ton  its\t own  then  one\t must  took  to\t the
\ncontext.” In  Bourne vs.  Norwich Crematorium Ltd. [1967 (2)
\nAll E.R.  576] Stamp  J. has  reminded that  “English  words
\nderive colour  from those  which surround them and sentences
\nare not\t mere collections  of words  to be  taken out of the
\nsentence, defined  separately by reference to the dictionary
\nor decided cases.”\n<\/p>\n
     We are,  therefore, of  the view that tyres of the size
\n1800 and  above would fall within the residuary sub-item III
\nin item\t No.16 of  the\tCentral\t Excise\t Tariff\t during\t the
\nrelevant period.  Accordingly  we  set\taside  the  impugned
\norders\tof   the  Central  Government  passed  in  revision.
\nHowever, the  question of  entitlement to  refund  shall  be
\ndecided by  the Assistant  Collector concerned in accordance
\nwith the  law laid  down by  the Constitution  Bench of this
\nCourt  in  Mafatlal  Industries\t Ltd.  vs.  Union  of  India<\/a>
\n[1996(9) SCALE\t457] and the FORMAT prepared pursuant to the
\ndirections given therein.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Goodyear India Ltd vs Union Of India And Ors on 24 February, 1997 Author: Thomas.J. Bench: Sujata V. Manohar, K.T. Thomas PETITIONER: GOODYEAR INDIA LTD. Vs. RESPONDENT: UNION OF INDIA AND ORS. DATE OF JUDGMENT: 24\/02\/1997 BENCH: SUJATA V. MANOHAR, K.T. THOMAS ACT: HEADNOTE: JUDGMENT: [With SLP(C) No. 6236\/79 and TC(C) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-146898","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nGoodyear India Ltd vs Union Of India And Ors on 24 February, 1997 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/goodyear-india-ltd-vs-union-of-india-and-ors-on-24-february-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goodyear India Ltd vs Union Of India And Ors on 24 February, 1997 - 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