https://www.taxtmi.com/caselaws?id=165556 For tariff purposes, "motor vehicle" in Item 34 of the Central Excises and Salt Act, 1944 was construed as a mechanically propelled vehicle suitable for use on public roads. The expression "adapted for use" was read as fit for road use in the public-road sense, not as covering every private road or enclosed premises. Haulpak rear dumps and tractor rear dumps therefore do not fall within the item merely because they can operate in mining or project areas; exigibility to excise duty depends on proof of adaptation for public-road use. en-us Thu, 21 Nov 1974 00:00:00 +0530 Fri, 01 Aug 2014 11:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165556 For tariff purposes, "motor vehicle" in Item 34 of the Central Excises and Salt Act, 1944 was construed as a mechanically propelled vehicle suitable for use on public roads. The expression "adapted for use" was read as fit for road use in the public-road sense, not as covering every private road or enclosed premises. Haulpak rear dumps and tractor rear dumps therefore do not fall within the item merely because they can operate in mining or project areas; exigibility to excise duty depends on proof of adaptation for public-road use. Case-Laws Central Excise Thu, 21 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165556