GOODYEAR INDIA LTD. vs UNION OF INDIA AND ORS.

The Supreme Court addressed the classification of tyres sized 1800 and above under the Central Excise and Salt Act, 1944, specifically under Item No.16 concerning 'tyres for motor vehicles'. The Court held that such tyres, intended for heavy moving vehicles like dumpers, are indeed classified as 'tyres for motor vehicles' and thus subject to a 60% ad valorem excise duty. The appeal against the Central Government's order was dismissed, affirming the higher duty classification.