https://www.taxtmi.com/caselaws?id=40788 Rear dumpers were held to fall within Item 34 because the tariff entry covers mechanically propelled vehicles adapted for use upon roads, and the decisive test is whether they are suitable or fit for road use. Their pneumatic tyres, mechanical propulsion, and manufacturer guidance referring to haul roads showed that they retained the statutory road-use character despite being heavy, slow-moving, and mainly used at mining or project sites. Specialized off-road use did not exclude them from the entry where road adaptability was established, so excise duty was correctly applied. en-us Wed, 05 Dec 1979 00:00:00 +0530 Fri, 14 May 2010 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40788 Rear dumpers were held to fall within Item 34 because the tariff entry covers mechanically propelled vehicles adapted for use upon roads, and the decisive test is whether they are suitable or fit for road use. Their pneumatic tyres, mechanical propulsion, and manufacturer guidance referring to haul roads showed that they retained the statutory road-use character despite being heavy, slow-moving, and mainly used at mining or project sites. Specialized off-road use did not exclude them from the entry where road adaptability was established, so excise duty was correctly applied. Case-Laws Central Excise Wed, 05 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40788