2016 (5) TMI 517

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.... Chauhan, Adv. Mr. Archit Upadhayay, Adv. For the Respondent : Mr. Rahul Chitnis, Adv. Mr. Nishant Ramakantrao Katneshwarkar,Adv. Mr. Aditya A. Pande, Adv. ORDER 1. The question that arises in this case is whether excavators of the description available on the record of the case and belonging to the appellant Western Coalfields Ltd. is a 'motor vehicle' within the meaning of Secti....

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.... and the decisions referred to above. The three judge Bench decision of this court in Goodyear (supra) is in the context of the provisions of the Central Excise Tariff under Item 16 thereof for the purpose of determining the classifiability of tyres of a particular size for payment of central excise duty. The question in that case was whether tyres of the size 1800 and above would be classifiable ....

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....at the vehicles involved in the said cases would come within the meaning of the definition in Section 2(28) of the Act was on a consideration of the provisions thereof. We have taken note of the definition contained in Section 2(28) of the Act and having regard to the facts of the case we are of the view that the decision in Goodyear (supra) would have no application for determination of the quest....