Crawler tractor parts classification turns on road-adapted motor vehicle definition, confirming assessment under the residuary tariff entry.

Crawler tractor parts and accessories were held outside Item 34-A because Item 34 applies to mechanically propelled vehicles adapted for use on roads, excluding vehicles running on fixed rails. Since crawler tractors were not shown to be road-adapted motor vehicles, their parts could not be treated as parts and accessories of motor vehicles under Item 34-A. They were therefore correctly classified under Item 68.

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Issues: Whether crawler tractor parts and accessories were classifiable under Item 34-A of the Central Excise Tariff as parts and accessories of motor vehicles, or were correctly classifiable under Item 68.

Analysis: The governing definition under Item 34 covered mechanically propelled vehicles adapted for use on roads and excluded vehicles running on fixed rails. On the facts, crawler tractors were not shown to be adapted for use on roads. As they did not fall within the meaning of motor vehicles under Item 34, their parts and accessories could not be brought within Item 34-A.

Conclusion: Crawler tractor parts and accessories were not classifiable under Item 34-A and were correctly assessed under Item 68. The appeal failed.

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