Excise duty not applicable on packing construction equipment parts before 29.04.2010 classification change

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....CESTAT allowed the appeal concerning excise duty liability on packing/repacking activities of construction equipment parts. The Tribunal held that Wheeled Tractor Loader Backhoe and Vibratory Compactor were not classified as "automobiles" prior to 29.04.2010, therefore no excise duty was leviable on packing/repacking of their parts before this date. Following the Larger Bench decision in Action Construction Equipment, Notification No. 11/2011 was deemed prospective from 29.04.2010. Post-amendment, only WTLB qualified as "automobile" under Serial No. 100A, making excise duty applicable on its parts packing/repacking, which appellants had already paid with interest. Vibratory Compactor remained excluded from Serial No. 100A classification, re.........