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TMI Blog1979 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... n project or a mining project. The normal speed of the dumper is 18 K. Miles per hour. The dumper is a very heavy equipment with a tare-weight of approximately 19.5 M. tonnes and can carry loads upto 25 tonnes. It is designed to operate on rough terrain. For this purpose it is sturdily built to withstand any rough handling and has a very high ground clearance in order to operate on uneven surface. Its selling price in 1975, when the writ was filed, was approximately Rs. 9 lakhs exclusive of all taxes. 3. Now Excise authorities say that these rear dumpers manufactured by the Hindustan Motors Limited are subject to duty under Item 34. The authorities contend that the petitioners are liable to pay duty of approximately Rs. 1.10 lakhs for each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. The petitioner's case is that these dumpers are not adapted for use upon roads as they are used only in project areas where haulage of earth for short distances within the project area is necessary. It is said that these dumpers are neither suitable nor fit for use upon roads. The case of Excise authorities, on the other hand, is that they are "adapted for use upon roads" and therefore the petitioner must pay duty. This is the view the authorities under the Act took. 6. In the first instance the matter was examined by the Superintendent, Central Excise. By order dated January 5-1-1972, he held that dumpers are primarily designed for transporting loads and are accordingly adapted for use on roads. On appeal the appellate collector by o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed rails. That is an excepted item. Nor do they fly in the air. So heavy are they. They ply on the road. Plying of the vehicle on the road would be one of the normal users of the vehicle. It is true that these dumpers are really a bit of plant on wheels. But one of their users is a road user. 8. The real question is : Is some general use on the roads contemplated as one of the users ? In my opinion it is undoubtedly capable of being used on the road. But this is not their sole use. These are used in rough terrain and for purposes of haulage of ores etc. within a short distance from the site of the project. For example, the dumpers carry ores from the place of excavation to the railway wagon within the mining area, if it is a mining pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecialised material handling equipment does not take these dumpers out of the category of 'motor vehicles'. On this we have the evidence of the manufacturer itself. In their `Maintenance Manual' these rear dumpers are described as an earthmoving equipment. In Section 13 dealing with tyres at page 1 of the Manual it has been said: "Off-the-highway tires are rugged tires designed to operate under conditions that would make short work of highway type tires. Moreover, they usually carry greater loads than those carried by highway-type tires. However, such loads are only permissible because of the slower speeds at which off-the-highway tires operate. If these tires were operated at speeds greater than their maximum rated speed, the increased ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... good haul roads. The manufacturer promises excellent performance if this counsel is observed. This shows that Rear Dumpers are "motor vehicles". One of their users is a road user. 11. In Bolani Ores v. State of Orissa, AIR 1975 SC 17 (see paras 24, 25 and 26) this precise question seems to have arisen. It was argued that these vehicles, dumpers, rockers and tractors, are heavy vehicles and are unfit for plying on the road. The Supreme Court rejected this contention. They said : "But that is not to say that all vehicles which exceed a particular weight are not adapted for use upon roads and are, therefore, not motor vehicles." (p. 26) Then it was argued that the proper function of the dumpers is use at the site. Repelling the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be that they are known as "off-the-highway" dumpers in common parlance. But they do not cease to be dumpers. The epithet "off-the-highway" used in relation to them will not take the vehicle out of the category of "motor vehicle". 13. Counsel then said that the dominant or primary purpose "off-the-highway" dumper is that they are used for hauling large quantities of rocks or mineral ores over short distances and are totally unsuitable and unfit for use on roads. If the dumpers in loaded conditions are allowed to operate on roads they would dig or damage the roads, he said. He called my attention to the Indian Tariff Act where the customs authorities have classified dumpers as "machinery and equipment". Similar, he said, is the classificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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