Motor Vehicles Adapted

Motor vehicles adapted, the definition of motor vehicle in item 34 reveals that the striking ingredient thereof is that it should have been 'adapted or the use upon roads.' Merely because the areas on which such heavy movers traverse might sometimes include roads also is not enough to hold that they were adapted for use upon roads. Such use of the heavy mover on the road may only be ancillary or incidental to the main use of it. Emphasis in the definition must be on the words 'use upon road' as those words would denote the principal or dominant use and not where it may move incidentally, Goodyear India Ltd. v. Union of India, AIR 1997 SC 2038 (2040): (1997) 5 SCC 752. [Central Excise and Salt Act (1 of 1944) Schedule I, item 34 (3A)]