(1) THIS appeal is preferred against the judgment and order of the Government of India in a revision petition filed under Section 36 of the Central 9 Excises and Salt Act, as it stood at the relevant time. The dispute pertains to classification of, what are known as off-the-road tyres, off-the-road tyres, according to the appellant, means those tyres which are used for equipment not used on the roads but for other special duties. The vehicles for which these tyres are used are referred to as dumpers, coal-haulers, bulldozers, earth-moving equipment, draglines, excavators etc. The duty on tyres was provided by Tariff Item 16 of the First Schedule to the Act, as it then stood. Tariff item 16 read as follows:

"TYRES Tyres means a pneumatic tyre in the manufacture of which rubber is used, and includes the inner tube and the outer cover of such a tyre. ( 1 ) Tyres for motor vehicles. (2 For cycles (other than motor cycles) (a) tyres (b) tubes (3 All other tyres."

(2) PNEUMATIC tyre means a tyre in the manufacture of which rubber is used. It also means a tyre in which air is compressed. It includes the inner tube as well as the cover of such a tyre. Tariff Item 16 had