1976 (2) TMI 36

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....onal hearing. 2. The petitioners have urged that the main issue involved, in this case is relating to commercial identity in respect of the tyres in question. In common commercial parlance and in trade circles and also amongst users of these tyres and tubes, such tyres are known as "off the road" tyres and used on equipment, which are not motor vehicles as such. These vehicles are specialised eq....

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....the Service and Development Manager of the petitioners' firm the tyres are used in dumpers, earthmovers, draglines excavators etc. These vehicles operate on unmade surfaces at slow speeds and for carrying on moving very heavy loads. These are not designed for use on roads, on which trucks, buses and passenger vehicles ply. It is seen in the Central Excise Tariff that the term "Motor vehicles" has ....