TaxTMI 
TaxTMI 
2013 (10) TMI 193
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..... Patel, Advocate For the Respondent : Shri S.K. Mall, AR ORDER Per : Mr. H.K. Thakur; These stay applications have been filed by the appellants against OIO No. AHM-CEX-003-COMMR-014-13 dated 12.03.2013. 2. Brief facts of the case are that M/s. Electrotherm (India) Limited, Kutchh, Gujarat are the manufacturer of Battery Operated two wheelers under the brand name 'YO Bikes'. Their spare par....
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....o render the product marketable to the consumer;) 2. Shri J.C. Patel (Advocate) appearing on behalf of the appellant argued that Srl. No. 100 of the third Schedule of the Central Excise Act, 1944 is applicable only to 'Parts, Components and Assemblies of automobiles'. It was his case that Battery Operated two wheelers made by the main appellant at Kutchh are not automobile and are not covered by ....
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....He strongly argued that the activity carried out by the main appellant will amount to manufacture as per Srl. No. 100 of the Third Schedule to the Central Excise Act, 1944. 4. Heard both sides and perused the case records. The term 'Automobile' has not been defined under the Central Excise Act, 1944 or the Central Excise Tariff Act, 1985 but the definition of 'Automobile' is existing as Rule 2(b)....
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.... and the like (2) Agricultural implements. 4.2. From the above classification of vehicles made in the IDRA, 1951, it is clear that all the vehicles used for transportation like Motor Cycle, Scooters and Bikes are considered as Automobiles. A Bicycle, Fork lift truck, Tractors etc. will not be automobile. A battery operated bike will be a self-performed vehicle like a scooter or a Motorcycle mean....