https://www.taxtmi.com/caselaws?id=764608 CESTAT Chandigarh held that earthmoving machines are not classified as automobiles under Central Excise Act. The tribunal ruled that packing/repacking and labeling activities of machine parts do not constitute manufacture. Amendment to Third Schedule adding entry 100A was prospective, not retrospective, effective from Finance Act 2011's presidential assent on 08-04-2011, not from 29-04-2010. Demand for period prior to 29-04-2010 cannot be sustained. Appeals allowed, impugned orders set aside. en-us Thu, 09 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764608 CESTAT Chandigarh held that earthmoving machines are not classified as automobiles under Central Excise Act. The tribunal ruled that packing/repacking and labeling activities of machine parts do not constitute manufacture. Amendment to Third Schedule adding entry 100A was prospective, not retrospective, effective from Finance Act 2011's presidential assent on 08-04-2011, not from 29-04-2010. Demand for period prior to 29-04-2010 cannot be sustained. Appeals allowed, impugned orders set aside. Case-Laws Central Excise Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764608