TMI Blog1997 (2) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... tor concerned in accordance with the law laid down by the Constitution Bench of this Court in Mafatlal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT OF INDIA] and the FORMAT prepared pursuant to the directions given therein. - 640 of 1979 - - - Dated:- 24-2-1997 - A.M. Ahmadi, CJI, Sujata V. Manohar and K.T. Thomas, JJ. [Judgment per : Thomas, J.]. 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 exigible 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 Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt with the Assistant Collector of Central Excise, Faridabad. All such claims were rejected by the Assistant Collector. However, on appeals preferred by the appellant, the Appellate Collector of Central Excise, New Delhi, reversed the orders of the Assistant Collector upholding the contention of the appellant. But Central Government in exercise of the revisional powers under Section 36(2) of the Act set aside the orders of the Appellate Collector of Central Excise and restored those of the Assistant Collector. Hence, this appeal. 4. There is no dispute that tyres of size 1800 and above are intended to be fitted to heavy moving vehicles like dumpers etc. If such heavy moving vehicles are motor vehicles appellant cannot escape from the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otor cars of more than 16 HP by Royal Automobile Club (RAC) rating constructed or adapted to carry not more than 9 persons 40% ad valorem (3A) Tractors, including agricultural tractors 15% ad valorem (4) Motor vehicles, not otherwise specified 15% ad valorem Explanation. - For the purposes of this item, where a motor vehicles is mounted, fitted or fixed with any weight lifting, earth moving and similar specialised material handling equipment, then such equipment, other than the chassis, shall not be taken into account. 6. 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 weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation the position was only clarified that when a motor vehicle is fitted with any weight-lifting equipment, such motor vehicle shall be counted de hors those fitments made thereto. That apart, the use of the Explanation arises only in cases where a motor vehicle is fitted with such equipment. Hence the Explanation by itself is not of use to determine what is a motor vehicle envisaged in Item No. 16. 10. A close reading of the definition motor vehicle in Item 34 reveals that the striking ingredient thereof is that it should have been adapted for the use upon roads . Merely because the areas on which such heavy movers traverse might sometimes include roads also is not enough to hold that they were adapted for use upon roads . Such use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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