https://www.taxtmi.com/caselaws?id=73052 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. en-us Mon, 26 Dec 1983 00:00:00 +0530 Thu, 26 May 2011 17:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73052 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. Case-Laws Central Excise Mon, 26 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73052