JUDGMENT

Bharucha, J.-The appellants are manufacturers of tyres. They imported radial tyres in 1984 for the purposes of testing them prior to commencing manufacture thereof. For the purposes of the payment of countervailing duty thereon, they claimed the benefit of excise duty exemption notification No. 20/84 dated 1st March, 1984. The same was denied to them upon the basis that the tyres that they had imported were designed for on and off road application. In the Tribunal s view, the said notification did not provide for concessional rate of duty in respect of, in its words, "tyres for vehicles or equipments designed for use off the road". It was said that the said notification did not apply to tyres specifically designed for on/off road application. The order of the Tribunal is under appeal.

2. We will proceed upon the basis that these were tyres which were intended for on and off road application, though it is disputed on behalf of the appellants. Their case is that the tyres were for on road use.

3. Tyres fall under Heading 16 of the Central Excise Tariff. Sub-heading (I) thereof refers to tyres for motor vehicles and reads thus:

"(1) Tyres for motor vehicles-

(a)