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TMI Blog1980 (10) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioners have been registered in five files of the Ministry enumerated in the annexure to this order. The revision application against the consolidate Appellate Order bearing No. C3/564/76 and C3/4136/75 has been registered in two files bearing No. 373/1183-84/77-Cus. II. Thus, 4 revision applications are covered by five files. As all these revision applications involve a common issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y are specially designed for rock excavating, mining and quarrying under severe operative conditions. They aver that these tyres can be used only on equipments for earth moving mining and logging service for short hauls. 4. The Govt. observe that the Hon'ble High Court of Karnataka had only remanded the case to the Deputy Collector, Central Excise, Bangalore and while doing so, made some observat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The mere fact that a motor vehicle is fitted with the specialised material handling equipment does not take the dumpers out of the category of motor vehicles. (2) For purposes of haulage which admittedly is its primary function, this 4 wheeled mechanically propelled vehicle fitted with pneumatic types is fit for use on roads and plying of the vehicle on the road would be one of the normal uses o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other accessories, are found in the dumpers also. The expression 'adapted for use upon roads' used in Item 34 of the C.E.T. means that the vehicle should be fit or suitable to run on roads. It does not mean that vehicles which are suitable for use on roads but which are not actually used on roads for much of the time are excluded from the expression 'motor vehicles'. It is clear from the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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