https://www.taxtmi.com/caselaws?id=40919 Imported dumpers were treated as mechanically propelled motor vehicles fitted with pneumatic tyres and the accessories needed for road use, so they fell within the tariff concept of vehicles adapted for use upon roads. The fact that they were specially designed for rough terrain and haulage, and were commonly used off-highway, did not exclude them from that category because "adapted for use upon roads" was read as fit or suitable for road use, not limited to vehicles predominantly plied on roads. On that basis, the goods were correctly classified under Item 19(1) of the Central Excise Tariff and reassessment under Item 16(3) was rejected. en-us Fri, 03 Oct 1980 00:00:00 +0530 Tue, 18 May 2010 10:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40919 Imported dumpers were treated as mechanically propelled motor vehicles fitted with pneumatic tyres and the accessories needed for road use, so they fell within the tariff concept of vehicles adapted for use upon roads. The fact that they were specially designed for rough terrain and haulage, and were commonly used off-highway, did not exclude them from that category because "adapted for use upon roads" was read as fit or suitable for road use, not limited to vehicles predominantly plied on roads. On that basis, the goods were correctly classified under Item 19(1) of the Central Excise Tariff and reassessment under Item 16(3) was rejected. Case-Laws Central Excise Fri, 03 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40919