JUDGMENT

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 Section 36(2) of the Central Excise and Salt Act 1944 (for short the Act ) decided against the appellant holding that such tyres are also "tyres for motor-vehicles" as envisaged in Item No. 16 of the Central Tariff (1st Schedule to the Act).

2. Appellant company has been manufacturing tyres and tubes of varying sizes which are excisable under Item No. 16 of the Central Excise Tariff. The said item, during the relevant period, contains the following descriptions :

Item No. 16-Tyres

Item Tariff Description Rate of Duty No.

16. Tyres

Tyre" means a pneumatic

tyre in the manufacture of

which rubber is used and

includes the inner tube, the

tyre flap and the outer cover

of such a tyre.

1.Tyres for mo