TaxTMI 
TaxTMI 
2025 (1) TMI 672
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.... loading shovel/ shovel loaders) and Road Rollers (compactors); the appellants are also engaged in packing/ re-packing, labeling/ re-labeling etc. of parts thereof in their Spare Parts Division (called SPD) located at Pune, Ballabgarh, Kolkata and Chennai. On the basis of investigation and searches conducted, Revenue entertained an opinion that the activity of packing/ repacking, labeling/ re-labeling of machine parts undertaken by the appellants amounts to manufacture under Section 2(f)(iii) of Central Excise Act read with Sl. No.100 of Third Schedule w.e.f. 29.05.2006. Two Show Cause Notices dated 23.12.2009 and 16.08.2010 were issued to the appellants, covering the period June 2006 to July 2009 and August 2009 to May 2010, demanding Cent....
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....4. Heard both sides and perused the records of the case. We find that Larger Bench of the Tribunal in the case cited above answered the reference made to them as follows: (i) As the word 'automobile' has not been defined in the Central Excise Act, the Central Excise Tariff Act or the Notifications issued by the Central Government, it would be permissible to refer to the dictionaries to find out the general sense in which the word is understood in common parlance and it will not be appropriate to refer to the definition of the word 'automobile' occurring in the Air (Prevention and Control of Pollution) Act, 1981 or the Motor Vehicles Act, 1988; and (i) (ii) The amendment made in the Third Schedule to the Cen....
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....with a view to achieve the objective of the Air Act. The definition of "automobiles" appearing in section 2 (e) of the Air Act is very wide to cover all vehicles powered either by internal combustion engine or by any method of generating power to drive such vehicle by burning fuel as the objective of the Air Act is to prevent, control and abate air pollution. Thus, the definition of automobiles in the said Air Act cannot be borrowed for the purpose of finding the meaning of "automobiles" in the Third Schedule to the Tariff Act. 86. Learned special counsel for the department also contended that parts of "automobiles" as used inCentral Excise Tariff or Third Schedule do not merely cover the parts of car but would also cover parts of ....
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....the expression "automobile" to mean a car or goods carrier, and (iii) The amendment made in the Third Schedule w.e.f. 29.04.2010 and the clarification given by the Ministry of Finance on 28.02.2011 make it clear that duty would be payable on parts and components of earth moving machines only w.e.f. 29.04.2010. 89. What follows from the aforesaid discussion is that the earth moving machines involved in the present appeals are not "automobiles". It would not be appropriate to borrow the meaning of the word "automobile" or motor vehicle under the Motor Vehicles Act, 1988 or the Air (Prevention and Control of Pollution) Act. 1981 merely because the word "automobile" has not been defined in the Central Excise Act, Central Excis....
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....oned under SL. No. 100 of THIRD SCHEDULE of Central Excise Act, covering parts. components and assemblies for which activity of packaging is deemed to be manufacture. are meant for conveyance for transport of passenger and goods on roads such as motor car, bus, jeep. truck, van, scooters etc. This clearly indicates that hydraulic excavator: loaders etc. are not treated as automobiles for the purpose ofS. No. 100 of THIRD SCHEDULE amended vide Notification /2/2006-CE (NT) dated 29.05.2006. "I further find that in Budget. 2011 proposal has been made to provide specific coverage of Earth Moving Equipment and Machinery falling under Chapter Heading 84.26 and 84.29 as a separate entry inserted in Sl.No. 100 A in THIRD SCHEDULE of Centra....