https://www.taxtmi.com/caselaws?id=41106 Excise classification of tyres used on dumpers, earthmovers, draglines and excavators turned on the tariff meaning of "motor vehicles" and the commercial description of the goods. The decisive approach was to read the tyres in the tariff context, noting that the relevant definition covered mechanically propelled vehicles adapted for use upon roads and that the tariff also referred to vehicles fitted with earthmoving and similar material-handling equipment. On that basis, tyres used on specialised earthmoving equipment operating on unmade surfaces were treated as tyres for motor vehicles, and the classification proposed by the petitioners was rejected. en-us Tue, 17 Feb 1976 00:00:00 +0530 Fri, 21 May 2010 10:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41106 Excise classification of tyres used on dumpers, earthmovers, draglines and excavators turned on the tariff meaning of "motor vehicles" and the commercial description of the goods. The decisive approach was to read the tyres in the tariff context, noting that the relevant definition covered mechanically propelled vehicles adapted for use upon roads and that the tariff also referred to vehicles fitted with earthmoving and similar material-handling equipment. On that basis, tyres used on specialised earthmoving equipment operating on unmade surfaces were treated as tyres for motor vehicles, and the classification proposed by the petitioners was rejected. Case-Laws Central Excise Tue, 17 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41106