https://www.taxtmi.com/caselaws?id=72842 Tariff classification of imported dumpers, loaders, wheel loaders, taxvactors and crawler tractors depended on the ordinary and statutory meaning of the competing entries. Item 75 was treated as a conveyance entry, while Item 72(18) covered mining machinery. The stated principle was that vehicles adapted for use on roads remain conveyances even if used in mining areas or fitted for loading and unloading. The material produced did not establish a trade meaning that would bring the goods within mining machinery, and the other items were likewise not shown to fall within that entry. The classification under the conveyance entry was therefore upheld. en-us Thu, 26 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 14:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72842 Tariff classification of imported dumpers, loaders, wheel loaders, taxvactors and crawler tractors depended on the ordinary and statutory meaning of the competing entries. Item 75 was treated as a conveyance entry, while Item 72(18) covered mining machinery. The stated principle was that vehicles adapted for use on roads remain conveyances even if used in mining areas or fitted for loading and unloading. The material produced did not establish a trade meaning that would bring the goods within mining machinery, and the other items were likewise not shown to fall within that entry. The classification under the conveyance entry was therefore upheld. Case-Laws Central Excise Thu, 26 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72842