https://www.taxtmi.com/caselaws?id=310335 The Tribunal held that earth-moving machines like loaders, cranes, forklifts, and compactors are not classified as "automobiles" under the Central Excise Act, as they are not primarily designed for road transportation. Additionally, the Tribunal determined that Notification No. 11/2011, which imposed duties on parts, components, and assemblies, is prospective and effective from 29.04.2010, not applicable retrospectively. The appeals were directed to be placed before the Division Bench for further proceedings. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 18 Oct 2023 20:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310335 The Tribunal held that earth-moving machines like loaders, cranes, forklifts, and compactors are not classified as "automobiles" under the Central Excise Act, as they are not primarily designed for road transportation. Additionally, the Tribunal determined that Notification No. 11/2011, which imposed duties on parts, components, and assemblies, is prospective and effective from 29.04.2010, not applicable retrospectively. The appeals were directed to be placed before the Division Bench for further proceedings. Case-Laws Central Excise Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310335