(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 three sub-items. According to the appellant, the tyres for off-the-road vehicles fall under sub-item (3, whereas according to the Revenue it falls under sub-item (1. The question, therefore, arises whether off-the-road vehicles can be called motor vehicles. If they can be called motor vehicles, tyres meant for them would fall under sub-item (1; if not, the tyres meant for them would fall under sub-item (3. There is no definition of motor vehicles in the Act or the Rules. However, Tariff Item 34 deals with levy of excise duty on motor vehicles. The government of India has in its order relied upon the definition of motor vehicles, contained in Tariff Item 34, for ascertaining the meaning of the expression motor vehicles in Tariff Item 16. Tariff Item 34 reads as follows:

"34 MOTOR VEHICLES Motor Vehicles means all mechanically propelled vehicles adapted for use upon roads, and includes a chassis and a trailer; but does not include a vehicle running upon fixed rails (1 Auto-cycles, motor cycles, scooters, autorickshaws and any other three-wheeled motor vehicles. (2 Motor vehicles of not more than 16 H.P. by Royal Automobile Club (R.A.C.) rating. (3 Motor cars of more than 16 H.P. by Royal Automobile Club (R.A.C.) rating, constructed or adapted to carry not more than nine persons. (3-a) Tractors, including agricultural tractors. (4 Motor Vehicles, not otherwise specified. Explanation. For the purpose of this item, where a motor vehicle 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."

(3) TARIFF Item 34 defines the expression Motor Vehicles. The opening words, no doubt, say that motor vehicles means all mechanically propelled vehicles adapted for use upon roads but the several clauses following enlarge the scope of the definition to include even those vehicles which are not adapted for use on roads. Clause (3-a) refers to tractors including agricultural tractors. It is evident that tractors and in particular agricultural tractors are not meant for being used on roads. It is doubtful whether it can be said that they are "adapted for use upon roads", though it is true they can be operated on roads as well. If it is held that agricultural tractors also are "adapted for use upon roads" notwithstanding the fact that they are principally meant for being operated and VIRENDRA SWARUP v. KRISHNA SWARUP 337 used on agricultural lands, it can equally be said that dumpers, coal-haulers, earth-movers etc. are also "adapted for use upon roads", though principally they are meant to be operated and used on construction sites. Clause (4 in Tariff Item 34 is in the nature of a residuary clause. It says all motor veh