Dunlop India Ltd vs Union Of India And Ors on 6 October, 1975
7. A Bench of two judges of this Court has considered the identical question in Dunlop India Ltd. v. Union of India [1994] Suppl. 2 SCC 335. Learned Judges approved the interpretation made by Government of India on the words "motor vehicles" in Item No. 16 mainly on two premises discerned from the description given in Item No. 34 of the Tariff. First is that agricultural tractors" are also included in Item No. 34 and second is that the Explanation in item No. 34 throws much light upon the precise meaning to be attached to "motor vehicles". Regarding the first premise learned Judges have observed thus :