Tariff classification of imported dumpers turns on road adaptability, not predominant road use, under the Central Excise Tariff.

Imported dumpers were treated as mechanically propelled motor vehicles fitted with pneumatic tyres and the accessories needed for road use, so they fell within the tariff concept of vehicles adapted for use upon roads. The fact that they were specially designed for rough terrain and haulage, and were commonly used off-highway, did not exclude them from that category because "adapted for use upon roads" was read as fit or suitable for road use, not limited to vehicles predominantly plied on roads. On that basis, the goods were correctly classified under Item 19(1) of the Central Excise Tariff and reassessment under Item 16(3) was rejected.

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Issues: Whether the imported dumpers were classifiable as motor vehicles adapted for use upon roads under Item 34 of the Central Excise Tariff, or under the alternative tariff item claimed by the petitioners.

Analysis: The goods were mechanically propelled vehicles fitted with pneumatic tyres and the essential accessories for road use. Their specialised design for rough terrain and haulage did not take them out of the category of motor vehicles, because the expression adapted for use upon roads was understood to mean fit or suitable for road use, not confined to vehicles actually plied predominantly on roads. The fact that the vehicles were commonly used off-highway did not exclude the possibility of road use where required.

Conclusion: The goods were correctly classified under Item 19(1) of the Central Excise Tariff and the claim for reassessment under Item 16(3) was untenable.

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