{"id":175078,"date":"1993-04-15T00:00:00","date_gmt":"1993-04-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dunlop-india-limited-vs-union-of-india-on-15-april-1993"},"modified":"2017-07-25T15:35:42","modified_gmt":"2017-07-25T10:05:42","slug":"dunlop-india-limited-vs-union-of-india-on-15-april-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dunlop-india-limited-vs-union-of-india-on-15-april-1993","title":{"rendered":"Dunlop India Limited vs Union Of India on 15 April, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Dunlop India Limited vs Union Of India on 15 April, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 SCC  (4) 686<\/div>\n<div class=\"doc_author\">Author: S Agrawal<\/div>\n<div class=\"doc_bench\">Bench: Agrawal, S.C. (J)<\/div>\n<pre>           PETITIONER:\nDUNLOP INDIA LIMITED\n\n\tVs.\n\nRESPONDENT:\nUNION OF INDIA\n\nDATE OF JUDGMENT15\/04\/1993\n\nBENCH:\nAGRAWAL, S.C. (J)\nBENCH:\nAGRAWAL, S.C. (J)\nJEEVAN REDDY, B.P. (J)\n\nCITATION:\n 1994 SCC  (4) 686\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>\t  ORDER\n<\/p>\n<p>1.   This appeal is preferred against the judgment and order<br \/>\nof  the\t Government of India in a  revision  petition  filed<br \/>\nunder Section 36 of the Central Excises and Salt Act, as  it<br \/>\nstood  at  the\trelevant  time.\t  The  dispute\tpertains  to<br \/>\nclassification\tof, what are known as &#8216;off-the-road  tyres&#8217;.<br \/>\n&#8216;Off-the-road  tyres&#8217;,\taccording to  the  appellant,  means<br \/>\nthose  tyres  which are used for equipment not used  on\t the<br \/>\nroads but for other special duties.  The vehicles for  which<br \/>\nthese  tyres  are  used are referred to\t as  dumpers,  coal-<br \/>\nhaulers,  bulldozers,  earth-moving  equipment,\t  draglines,<br \/>\nexcavators  etc.  The duty on tyres was provided  by  Tariff<br \/>\nItem 16 of the First Schedule to the Act, as it then  stood.<br \/>\nTariff Item 16 read as follows:\n<\/p>\n<p><span class=\"hidden_text\">336<\/span><\/p>\n<p>&#8220;TYRES &#8211;\n<\/p>\n<p>&#8216;Tyres&#8217;\t means a pneumatic tyre in the manufacture of  which<br \/>\nrubber\tis used, and includes the inner tube and  the  outer<br \/>\ncover of such a tyre.\n<\/p>\n<p>(1)  Tyres for motor vehicles.\n<\/p>\n<p>(2)  For cycles (other than motor cycles)\n<\/p>\n<p>(a) tyres\n<\/p>\n<p>(b) tubes<br \/>\n(3)  All other tyres.&#8221;\n<\/p>\n<p>2.   Pneumatic tyre means a tyre in the manufacture of which<br \/>\nrubber\tis  used.   It also means a tyre  in  which  air  is<br \/>\ncompressed.  It includes the inner tube as well as the cover<br \/>\nof  such  a  tyre.   Tariff Item  16  had  three  sub-items.<br \/>\nAccording  to  the appellant, the  tyres  for  &#8216;off-the-road<br \/>\nvehicles&#8217; fall under sub-item (3), whereas according to\t the<br \/>\nRevenue\t  it  falls  under  sub-item  (1).   The   question,<br \/>\ntherefore,  arises  whether &#8216;off-the-road vehicles&#8217;  can  be<br \/>\ncalled\t&#8216;motor\tvehicles&#8217;.   If they  can  be  called  motor<br \/>\nvehicles,  tyres  meant for them would fall  under  sub-item<br \/>\n(1); if not, the tyres meant for them would fall under\tsub-<br \/>\nitem (3).  There is no definition of &#8216;motor vehicles&#8217; in the<br \/>\nAct  or the Rules.  However, Tariff Item 34 deals with\tlevy<br \/>\nof  excise duty on motor vehicles.  The Government of  India<br \/>\nhas  in\t its  order  relied upon  the  definition  of  motor<br \/>\nvehicles, contained in Tariff Item 34, for ascertaining\t the<br \/>\nmeaning\t of the expression &#8216;motor vehicles&#8217; in\tTariff\tItem\n<\/p>\n<p>16.  Tariff Item 34 reads as follows:\n<\/p>\n<p>&#8220;34 MOTOR VEHICLES &#8211;\n<\/p>\n<blockquote><p>\t      &#8216;Motor   Vehicles&#8217;  means\t  all\tmechanically<br \/>\n\t      propelled vehicles adapted for use upon roads,<br \/>\n\t      and includes a chassis and a trailer; but does<br \/>\n\t      not include a vehicle running upon fixed rails<br \/>\n\t      (1)   Auto-cycles,  motor\t cycles,   scooters,<br \/>\n\t      autorickshaws  and  any  other   three-wheeled<br \/>\n\t      motor vehicles.\n<\/p><\/blockquote>\n<blockquote><p>\t      (2)   Motor vehicles of not more than 16\tH.P.<br \/>\n\t      by Royal Automobile Club (R.A.C.)\t  rating.<br \/>\n\t      (3)   Motor cars of more than 16 H.P. by Royal<br \/>\n\t      Automobile  Club (R.A.C.) rating,\t constructed<br \/>\n\t      or  adapted  to  carry  not  more\t than\tnine<br \/>\n\t      persons.\t   (3-a)     Tractors,\t   including<br \/>\n\t      agricultural tractors.\n<\/p><\/blockquote>\n<blockquote><p>\t      (4) Motor Vehicles, not otherwise specified.<br \/>\n\t      Explanation.-  For the purpose of\t this  item,<br \/>\n\t      where  a motor vehicle is mounted,  fitted  or<br \/>\n\t      fixed  with any  weight-lifting,\tearth-moving<br \/>\n\t      and   similar  specialised   material-handling<br \/>\n\t      equipment, then such equipment other than\t the<br \/>\n\t      chassis shall not be taken into account.&#8221;\n<\/p><\/blockquote>\n<p>3.   Tariff Item 34 defines the expression &#8216;Motor Vehicles&#8217;.<br \/>\nThe  opening words, no doubt, say that motor vehicles  means<br \/>\nall  mechanically  propelled vehicles adapted for  use\tupon<br \/>\nroads but the several clauses following enlarge the scope of<br \/>\nthe definition to include even those vehicles which are\t not<br \/>\nadapted\t for use on roads.  Clause (3-a) refers to  tractors<br \/>\nincluding   agricultural  tractors.   It  is  evident\tthat<br \/>\ntractors  and  in particular agricultural tractors  are\t not<br \/>\nmeant  for being used on roads.\t It is doubtful\t whether  it<br \/>\ncan  be\t said that they are &#8220;adapted for  use  upon  roads&#8221;,<br \/>\nthough it is true they can be operated on roads as well.  If<br \/>\nit is held that agricultural tractors also are &#8220;adapted\t for<br \/>\nuse  upon  roads&#8221;  notwithstanding the fact  that  they\t are<br \/>\nprincipally meant for being operated and<br \/>\n<span class=\"hidden_text\">337<\/span><br \/>\nused  on  agricultural lands, it can equally  be  said\tthat<br \/>\ndumpers,  coal-haulers, earth-movers etc. are also  &#8220;adapted<br \/>\nfor use upon roads&#8221;, though principally they are meant to be<br \/>\noperated  and  used on construction sites.   Clause  (4)  in<br \/>\nTariff\tItem 34 is in the nature of a residuary clause.\t  It<br \/>\nsays all motor vehicles not otherwise specified fall  within<br \/>\nItem  34.  Even the Explanation appended to Tariff  Item  34<br \/>\nthrows\tlight  upon the meaning and  content  of  expression<br \/>\n&#8216;motor\tvehicle&#8217;.   It says that where a  motor\t vehicle  is<br \/>\nmounted,  fitted  or fixed with the  weight-lifting,  earth-<br \/>\nmoving\tand  similar  other  specialised   material-handling<br \/>\nequipment, then, for the purpose of determining the value of<br \/>\nsuch  motor  vehicle, the value of  such  mounted  equipment<br \/>\nshall not be taken into account.  The Explanation  indicates<br \/>\nthat  even a motor vehicle upon which is mounted the  earth-<br \/>\nmoving\tequipment etc. continues to be a motor vehicle.\t  In<br \/>\nthe  absence of any definition of motor vehicle in Item\t 16,<br \/>\nwe see no error in the Government of India relying upon\t the<br \/>\ndefinition of &#8216;motor vehicle&#8217; contained in Item 34.\n<\/p>\n<p>4.   Even otherwise we are not satisfied that  &#8216;off-the-road<br \/>\nvehicles&#8217; are not ,motor vehicles&#8217;.    After   all,   &#8216;motor<br \/>\nvehicles&#8217; means a vehicle in which motor is fitted     or  a<br \/>\nvehicle\t which\truns  on motor.\t There\tis  no\treason,\t why<br \/>\ndumpers etc. are not motor vehicles.  In this connection, it<br \/>\nwould be relevant to notice the fact recorded in the  letter<br \/>\nof the Superintendent, Central Excise dated January 8,\t1974<br \/>\nto  the\t effect\t that in spite\tof  repeated  requests,\t the<br \/>\nappellant not only failed to specify the types of tyres\t and<br \/>\ntubes  which they manufactured for the purpose\tof  dumpers,<br \/>\ncoal-haulers,\tbulldozers   etc.  but\tfiled\ta   revision<br \/>\nclassification\tlist without any specification as  to  their<br \/>\nuse.  Basing upon this failure, the counsel for Revenue says<br \/>\nthat  this was for the reason that many of these  tyres\t are<br \/>\ncommon\tto ordinary motor vehicles as well  as\toff-the-road<br \/>\nvehicles.  We are, therefore, of the opinion that the  tyres<br \/>\nin question do not fall under clause (3) of Tariff Item\t 16.<br \/>\nClause (3) of Tariff Item 16 evidently takes in tyres  meant<br \/>\nfor  vehicles  other than motor\t vehicles  e.g.\t push-carts,<br \/>\nanimal-drawn vehicles etc.\n<\/p>\n<p>5.   For  the  above reason, we see no error of law  in\t the<br \/>\nclassification done by the Government of India.\t The  appeal<br \/>\nis accordingly dismissed.  No costs.\n<\/p>\n<p><span class=\"hidden_text\">338<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Dunlop India Limited vs Union Of India on 15 April, 1993 Equivalent citations: 1994 SCC (4) 686 Author: S Agrawal Bench: Agrawal, S.C. (J) PETITIONER: DUNLOP INDIA LIMITED Vs. RESPONDENT: UNION OF INDIA DATE OF JUDGMENT15\/04\/1993 BENCH: AGRAWAL, S.C. (J) BENCH: AGRAWAL, S.C. (J) JEEVAN REDDY, B.P. (J) CITATION: 1994 SCC [&hellip;]<\/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-175078","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dunlop India Limited vs Union Of India on 15 April, 1993 - Free Judgements of Supreme Court &amp; 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\/dunlop-india-limited-vs-union-of-india-on-15-april-1993\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dunlop India Limited vs Union Of India on 15 April, 1993 - Free Judgements of Supreme Court &amp; 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