https://www.taxtmi.com/caselaws?id=436892 The Supreme Court set aside the decision of the Customs, Excise and Service Tax Appellate Tribunal classifying earth moving equipment as automobiles due to conflicting Tribunal decisions. The matter was remanded for consideration by a larger bench, quashing the previous judgment and restoring the appeal for further proceedings. The issues of classification, applicability of Central Excise Act provisions, labeling of parts, and applicability to unpacked parts were all subject to review before the larger bench. en-us Thu, 06 Apr 2023 00:00:00 +0530 Sun, 23 Apr 2023 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436892 The Supreme Court set aside the decision of the Customs, Excise and Service Tax Appellate Tribunal classifying earth moving equipment as automobiles due to conflicting Tribunal decisions. The matter was remanded for consideration by a larger bench, quashing the previous judgment and restoring the appeal for further proceedings. The issues of classification, applicability of Central Excise Act provisions, labeling of parts, and applicability to unpacked parts were all subject to review before the larger bench. Case-Laws Central Excise Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436892