Depreciation on commercial vehicle

I think Cranes and heavy machineries cannot be classified as  "commercial vehicle" for Income Tax purposes . 

as per Note 6 to Appendix I of Income Tax Rule - "Commercial vehicle" means "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle" and "medium passenger motor vehicle" but does not include "maxi-cab", "motor-cab", "tractor" and "road-roller". The expressions "heavy goods vehicle", "heavy passenger motor vehicle", "light motor vehicle", "medium goods vehicle", "medium passenger motor vehicle", "maxi-cab", "motor-cab", "tractor" and "road-roller" shall have the meanings respectively assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

even 'tractor' and 'road-roller' are not included  in "commercial vehicle" for income tax purpose.

YES 30% DEPRECIATION CAN BE CLAIMED ON COMERCIAL VEHICLE RUNNING THEM ON HIRE.

Dear Amit Kumar,

Firstly thanks for your reply... Can you pl also help to share with us the provisions of motor vehicle action which will cover the heavy machineries ... 

Thanks