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TMI Blog2023 (6) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... llers (Compactors) are automobiles because only then can excise duty be levied on packing or repacking of parts, components and assemblies of these goods? HELD THAT:- There was disagreement between Chandigarh Bench of the Tribunal and Mumbai Bench of the Tribunal for which the matter was referred to Larger Bench by order dated 01.08.2016. 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 Excise Tariff Act or the Notifications issued by the Central Government. In such a situation, it would be appropriate to refer to the dictionaries to find out a general sense in which the word automobile is understood in common parlance. Automobiles, therefore, are conveyances for transportation of passengers and goods on road as also been understood by the department in the various Circulars issued from time to time. Serial no. 100A inserted in the Third Schedule w.e.f. 29.04.2010 is prospective an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal: "(i) How to define expression "automobiles" when it is not defined in Central Excise Act/Rules or any Notification issued thereunder. Can the expression given in the Acts, namely, Air (Prevention and Control of Pollution) Act, 1981 or Motor Vehicle Act, 1988 be adopted or the meaning of the expression "automobiles" can be assigned from the uniformally defined in the various dictionaries and known in common parlance? (ii) The Notification No. 11/2011 dated 24.03.2011 giving the effect of demand of duty w.e.f. 29.04.2010 on the parts, components and assemblies of goods falling under Tariff Item No. 8426 41 00, headings 8417, 8429 and sub heading 8430.10 is clarificatory and applicable prior to 29.04.2010 or mandatory and applicable from 29.04.2010 onwards." 2. The issue involved is whether the activity of packing/repacking and affixing logo and MRP on the package of parts/components of Backhoe Loaders, Cranes, Forklifts and Compactors would amount to "manufacture" under section 2(f)(iii) of the Central Excise Act, 1944 the Finance Act . This would depend on whether the aforesaid activity of packing/repacking is in relation to parts, compone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on behalf of the assessee-appellant has pointed out that, subsequently the decision of the Mumbai Bench Tribunal impugned in the present Appeal fell for consideration by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Chandigarh (for short "the Chandigarh Bench Tribunal) in Excise Appeal Nos. E/791-793 of 2012 and the Chandigarh Bench Tribunal has doubted the decision of the Mumbai Bench Tribunal, which is the subject-matter of the present Appeal and, by a detailed order dated 01.08.2016, has directed to list the said Appeals before the President of the Tribunal for constituting a larger Bench to consider the following issues: "(i) ***** (ii) *****" It is pointed out that, because of the pendency of the present Appeal, Appeal Nos. E/791-793 of 2012 are lying with the President and the larger Bench has not been constituted by the President of the Tribunal. It is pointed out that subsequently another Appeals being Appeal Nos. E/1161/2011 and E/2918/2011 are also ordered to be tagged along with Appeal Nos. E-791-793/2012. 3. Shri N. Venkataraman, learned ASG is not in a position to dispute the above and, as such, not disputing the above. 4. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication has also been filed by the Tata Hitachi Construction Machinery Co. Ltd. in Excise Appeal No. 85911 of 2013 pending before the Mumbai Bench of the Tribunal with a prayer that it may be permitted to intervene in the hearing before the Larger Bench for the reason that any decision by the Larger Bench of the Tribunal would have a bearing on their appeal. In view of the submissions advanced by the learned counsel for the parties the said application was allowed on 18.04.2023. 8. Excise Appeal No. 86741 of 2013 filed by M/s. Larsen and Toubro Limited is also listed before the Larger Bench because of the order dated 06.04.2023 passed by the Bombay High Court in Civil Appeal No. 91 of 2016 (Larsen & Toubro Limited vs. Commissioner of Central Excise). It needs to be noted that earlier the said Excise Appeal filed by Larsen & Toubro had been dismissed by the Tribunal and it is against this order that Civil Appeal was filed before the Bombay High Court. The Bombay High Court, in view of the fact that the decision of the Tribunal was based on an earlier decision of the Tribunal in Excise Appeal No. 173 of 2011 filed by JCB India and the correctness of this decision dated 08.11.2013 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned senior counsel, assisted by Shri Rajesh Ostwal and Shri Saurabh Bhise made submissions on behalf of the appellant in Excise Appeal No‟s. 791, 792 and 793 of 2012, Excise Appeal No. 85911 of 2013, Excise Appeal No. 86747 of 2013 and Excise Appeal No. 86748 of 2013, while Shri V.S. Nankani, learned senior counsel assisted by Ms. Priyanka Rathi, Ms. Ashwini Chandrasekharan, Shri Prasanth Raju and Shri Roshil Nichani made submissions in Excise Appeal No. 1161 of 2011 and Excise Appeal No. 2968 of 2011. Shri P.R.V. Ramanan, learned special counsel for the department assisted by Shri Sunil Kumar and Shri S. Anantha Krishnan, learned authorised representatives, made submissions on behalf of the department. 11. As noticed above, it is in Excise Appeal No. 791 of 2012 filed by Action Construction Equipment that two issues have been framed for being answered by the Larger Bench of the Tribunal. It would, therefore, be appropriate to very briefly refer to the factual aspects of this appeal and the decision of the Tribunal rendered on 08.11.2013 in JCB India as also to the referring order dated 01.08.2016. 12. Action Construction Equipment was interalia engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are parts division and seized the goods believing that parts of JCB machines are parts of automobiles. Four show cause notices were thereafter issued to the spare parts division situated at Ballabgarh and Pune seeking to levy excise duty with interest and penalty. The details of the show cause notices are as follows: S. No. Show Cause Notice Period 1. Show cause notice dated December 23, 2009 issued to spare parts division, Ballabhgarh June 2006 to July 2009 2. Show cause notice dated August 16, 2010 issued to spare parts division, Ballabhgarh August 2009 to May 2010 3. Show casue notice dated December 23, 2009 issued to spare parts division, Pune June 2006 to July 2009 4. Show casue notice dated August 23, 2010 issued to spare parts division, Pune August 2009 to May 2010 14. The two show cause notices issued to the spare parts division at Ballabgarh were adjudicated upon by the Commissioner by orders dated 31.03.2011 and 26.09.2011 for the period June 2006 to July 2009 and August 2009 to May 2010 respectively and the demand proposed in the show cause notices were confirmed. It is against these two orders that Excise Appeal No. 1161 of 2011 and Excise Appeal No. 296 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vitable conclusion from the facts as also various judicial pronouncement is that Loader, Backhoe Loaders & Road Rollers are motor vehicle. 18.1 The next question that arises is having come to the conclusion that Loader, Backhoe Loaders & Road Rollers as motor vehicle, whether parts, components and assemblies of three items are "Parts, components and assemblies of Automobile". ***** 18.5 We also note that "Parts, components and Assemblies of Automobiles" is further qualified by "falling under any heading of the tariff", both in the Third Schedule to the Central Excise Act as also Notification No. 11/2006. Thus the expressions used are very wide and does not restrict to few parts or assemblies but to all parts and falling any heading of the whole schedule to Tariff. We also note that a large number of such parts, components and assemblies are interchangeable in different type of vehicles (though manufacture assign their part numbers). Thus keeping in view the way the two expression "Parts, components and Assemblies of Automobiles" and "Any heading" is used, we consider that Parts, components and assemblies of Loader, Backhoe Loader and Road Roller are covered by the said ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in common parlance, dictionary meaning of the expression can be usefully looked if dictionary meanings are uniform as held by the Hon‟ble Supreme Court in the case of CIT, Bangalore vs Venkateswara Hatcheries (P) Ltd., (1999) 3 SCC 632 (SC), wherein the Hon‟ble Apex Court has observed as under: ***** 7. We have seen the dictionary meaning in the various dictionaries, namely, The Chambers Dictionary gives the meaning of "automobiles‟ as "a motor car‟; The American Heritage Dictionary gives the meaning of "automobiles‟ as "a self propelled passenger vehicle. Further, the Cambridge International Dictionary of English defines "automobiles‟ as "a car‟. So, in general expression, the "automobiles‟ means "a car or goods carrier‟. 8. In the case of JCB India Ltd. (supra), this Tribunal has over looked the settled position of law by the Hon‟ble Supreme Court, as discussed hereinabove. This Tribunal has committed an error while adopting the meaning of "automobiles‟ as given in Air (Prevention and Control of Pollution) Act, 1981. Further, it has also committed an error i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer." (emphasis supplied) 21. Section 2(f)(iii) read with the Third Schedule of the Central Excise Act is a provision levying excise duty on certain processes that are not covered under the ordinary connotation of the term "manufacture‟. Therefore, section 2(f)(iii) contains an artificial definition of "manufacture‟ by deeming certain processes as amounting to "manufacture‟, which otherwise would not. 22. The aforesaid definition of "manufacture‟ in section 2(f)(iii) refers to the goods specified in the Third Schedule to the Central Excise Act. Serial No. 100 of the Third Schedule describes the goods as parts, component and assemblies of automobiles. The relevant entry at serial no. 100 of the Third Schedule, which was inserted on 01.03.2003, is reproduced below: The Third Schedule To The Central Excise Act, 1944 [See section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2011) to include the goods mentioned in these two notifications in the Third Schedule. Accordingly, Entry No. 100 to the Third Schedule (which is akin to serial no. 108 of the MRP notification as it stood prior to 27.02.2010) was substituted w.e.f. 27.02.2010, and serial no. 100A to the Third Schedule (which is akin to serial no. 109 of the MRP notification as it stood prior to 29.04.2010) was inserted w.e.f. 29.04.2010. 28. This would be clear from section 73 of the Finance Act 2011, which deals with amendments to the Third Schedule to the Central Excise Act (mistakenly referred to as the Central Excise Tariff Act in the Finance Act) and which came into force on 01.04.2011 is reproduced below: "73. Amendment of First Schedule and Third Schedule. - In the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the Central Excise Tariff Act), - (a) the First Schedule shall, - (i) ***** (ii) ***** (b) the Third Schedule shall be amended in the manner specified in the Twelfth Schedule." (emphasis supplied) 29. Section 73(b) of the Finance Act 2011 refers to the Twelfth Schedule and, therefore, it is necessary to reproduce it. It is as follows: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February/1st March, 2011. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2010. Retrospective amendments in the provisions of law or notifications issued under the respective Acts shall have the force of law only upon the enactment of the Finance Bill, 2011 but with effect from the date indicated in the relevant clause or Schedule. These dates may be carefully noted. 2. The important changes in respect of Customs and Central excise duty are discussed below. ***** 6. Important Legislative Amendments: ***** 6.11 Parts, components and assemblies of vehicles falling under chapter 87 excluding vehicles of headings 8712, 8713, 8715 and 8716 were notified under section 4A of the Central Excise Act with effect from 27.02.2010. Subsequently, parts, components and assemblies of certain vehicles falling under chapter 84 were also notified under these provisions with effect from 29.04.2010. However, these goods were not simultaneously included in the Third Schedule to the CETA. These are now being included in the Third Schedule retrospectively w.e.f. 27.02.2010 and 29.04.2010 respectively. (emphasis supplied) 31. Having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of goods described as "automobiles‟ in serial no. 100 prior to 29.04.2010, there would have been no necessity to add serial no. 100A in the Third Schedule. To recollect, prior to 29.04.2010, goods which were included in serial no. 100 were parts, components and assemblies of 'automobiles‟ upto 27.02.2010, and parts, components and assemblies of vehicles falling under Chapter 87 excluding certain types of vehicles upto 29.04.2010. It can, therefore, safely be concluded that it is only w.e.f. 29.04.2010 that the packing or repacking of parts, components and assemblies of goods described as earth moving equipments/machines would amount to manufacture under section 2(f)(iii) of the Central Excise Act. 33. Learned special counsel appearing for the department, however, contended that the amendment made to the Third Schedule by addition of serial no. 100A was merely clarificatory in nature and would be applicable even prior to 29.04.2010. According to the learned special counsel, the intention of the legislature was to rephrase the coverage by linking the final products with tariff entries, instead of the generic description i.e. „automobiles‟. 34. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier Act, it would be without object unless construed retrospective. An explanatory Act is generally passed to supply an obvious omission or to clear up doubts as to the meaning of the previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended…… An amending Act may be purely declaratory to clear a meaning of a provision of the principal Act which was already implicit. A clarificatory amendment of this nature will have retrospective effect. (ibid, pp.468-469). 15. Though retrospectivity is not to be presumed and rather there is presumption against retrospectivity, according to Craies (Statute Law, Seventh Edition), it is open for the legislature to enact laws having retrospective operation. This can be achieved by express enactment or by necessary implication from the language employed. If it is a necessary implication from the language employed that the legislature intended a particular section to have a retrospective operation, the Courts will give it such an operation. In the absence of a retrospective operation having been expressly given, the Courts may be called upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that Explanation 4(a) to Section 271(1) (c) intended to levy the penalty not only in a case where after addition of concealed income, a loss returned, after assessment becomes positive income but also in a case where addition of concealed income reduces the returned loss and finally the assessed income is also a loss or a minus figure. Therefore, even during the period between 1.4.1976 to 1.4.2003 the position was that the penalty was leviable even in a case where addition of concealed income reduces the returned loss. 17. Above being the position, the inevitable conclusion is that Explanation 4 to Section 271(1)(c) is clarificatory and not substantive. The view expressed to the contrary in Virtual‟s case (supra) is not correct." (emphasis supplied) 41. A finding was recorded by the Supreme Court in the aforesaid decision in Gold Coin Health Food that the amendment was intended to make the position more explicit and it was clarificatory in nature and not substantive. The aforesaid decision of the Supreme Court, therefore, would not help the department as it is based on the clauses of the amendment. 42. The amendment made in the Third Schedule by section 73 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant clauses of the Twelfth Schedule meaning thereby that serial no. 100A inserted w.e.f. 29.04.2010 in the Third Schedule would come into effect retrospectively from 29.04.2010. In other words, serial no. 100A inserted in the Twelfth Schedule will not have any retrospective operation from any date prior to 29.04.2010. The TRU Circular also clarifies that the amendment to the Third Schedule had become necessary to bring the Entries in the Third Schedule in conformity with the Entries contained in the notification issued under section 4A of the Central Excise Act. 47. The result of the aforesaid discussion is that serial no. 100A to the Third Schedule, which was inserted retrospectively w.e.f. 29.04.2010 by Finance Act, 2011 (which came into effect from 01.04.2011), would have effect only from 29.04.2010 and not from any date prior to this date. 48. The language of section 73 of the Finance Act, 2011 either expressly or by necessary implication also does not give retrospectivity to serial no. 100A to any date prior to 29.04.2010. 49. In fact, the Budget Speech by the Hon‟ble Finance Minister made on 29.04.2010 on the budgetary proposals contained in the Finance Bill 2010, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chines mounted on tractor type bases. The loader assembly may be a removable attachment or permanently mounted. Often the bucket can be replaced with other devices or tools. Large loaders usually have a front bucket only and are called Front Loader whereas small loaders are also equipped with a small backhoe and are called backhoe loaders or loader backhoes. The loaders are either tyre type or track type. E.) Hydraulic Excavator Loader (Backhoe Loaders)- Hydraulic Excavator Loader/Backhoe Loaders uses the front end to load, elevate, and discharge the material and back end is used for excavating, trenching, digging, etc. The use of machine is off the road and is designed to excavate and load the material from construction sites. F.) Hydraulic Loader (wheel Loading Shovel/Shovel Loaders)- Loaders are used to load, elevate and discharge the material using a shovel. There is no other function of this machine. Main use of machine is in construction sites. G.) Road Rollers (Compactors)- Road Roller‟s primary function is to compact/level the soil. It is not a transport vehicle but is used for laying down roads and compacting purposes. 54. The aforesaid products are clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hi Doubts have been expressed regarding extension of benefit of Notification No. 61/86-C.E., dated 10-2-1986 to driver‟s seats of hydraulic excavators in terms of Serial No. 2 to the table annexed to Notification No. 61/86-C.E. as amended. 2. The matter has been discussed in the North Zone Tariff-cum-General Conference held at Manali, on 7th and 8th June, 1990. A view was expressed that hydraulic excavator was nothing but an automobile and therefore, seats were eligible for the benefit of exemption Notification No. 61/86-C.E., dated 10-2- 1986. However, the Conference took note of the fact that, automobiles are conveyances for transportation of passengers, and goods on roads (Chapter 87), whereas hydraulic excavators were earth digging and earth loading machinery classifiable under Heading 84.20 of Central Excise Tariff Act, 1985. As such they cannot possibly be treated as automobiles. 3. The Conference recommended that as hydraulic excavators are not automobiles the benefit of exemption Notification No. 61/86-C.E., dated 10-2-1986 on drivers seats would not cover Driver‟s seats meant for hydraulic excavators. 4. The Board has accepted the above recommendatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered to interpret the scope of term "automobile‟. (emphasis supplied) 62. The aforesaid two Circulars dated 11.07.1990 and 16.12.2008 clearly express the views of the CBEC that "automobiles‟ are conveyances for transportation of passengers, and goods on roads classifiable under Chapter 87 of the Tariff Act, while earth digging and earth loading machinery cannot be treated as "automobiles‟ and are classifiable under ETH 8420. Further, CBEC itself has borrowed the meaning of "automobile‟ from the Automobile Cess Rules to mean motor cars, buses, trucks, motorcycles, scooters and the like. 63. The Circular dated 17.04.1990 issued by CBEC also clarifies that merely because vehicles or equipments like dumpers, loaders and bulldozers may have to traverse sometimes on the road for reaching the destination for use off the road, it would not make them vehicles designed for use on the road and the relevant portion of the Circular is reproduced below: Circular No. 21/90-CX. 3 Dated 17.03.1990 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Doubts have been expressed in reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loads. (c) The goods have wheels indicating that they have mobility as a feature. (d) There is a superstructure which is the revolving frame of equipment on which operating machinery are mounted along with operator‟s cab. (e) The carrier or chassis is the under carriage of the crane and includes the carrier cab, wheels, and outriggers. The chassis is designed to support the rotating crane superstructure. (f) When in operation, the outriggers fix the equipment to the ground to provide support to lift heavy loads. The wheels do not touch the ground in such instances. 65. After having so noted, the Circular, on the basis of decisions of the Supreme Court and the Explanatory Notes to ETH 8426 and ETH 8705, elaborates the factors which would guide the classification of mobile machines and they are as follows: A. Movement under load * As a general principle it can be seen that mobile machines that can move under load are classifiable under 8705. * However, when the machine does not move under load or, if they do, when movement is limited and subsidiary to their main function, it is classifiable under 8426. B. Location of propelling and control elements * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng functions as well as having mobility as a crucial feature may thus be decided on the basis of the various aspects outlined above." 67. The aforesaid Circular, therefore, clarifies that it is a general principle that when mobile machines can move under load, they are classifiable under ETH 8705 (motor vehicles). However, when the machine does not move under load or if they do when movement is limited and subsidiary to their main function, it is classifiable under ETH 8426. It also mentions that when the work machine is merely mounted on the chassis, the goods are classifiable under ETH 8705 but when chassis and working machine are specially designed for each other and form an integral mechanical unit and the chassis cannot be used for any other purpose, the goods are excluded from ETH 8705 and are classifiable under ETH 8426. 68. The fact that 'automobiles‟ and "earth moving machines‟ are different machines is also explicitly clear from the Central Excise Tariff as it provides for different classifications for "automobiles‟ and "earth moving machinery‟. Section XVI contained in Chapter 84, amongst others, deals with machinery and mech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eats to be seats designed for use in "automobiles‟, removed them without payment of duty by claiming exemption under notification 91/68 and notification 61/86. These two notifications exempted steel seats and chairs, falling under item no. 40 of the First Schedule designed for used in automobiles, railway carriages and aircrafts. The department claimed that it was not eligible for exemption and the adjudicating authority also held that earth moving machinery and tractors were not automobiles. In appeal, the Tribunal held that since the word "automobiles‟ was in the company of the terms, "railway carriages and aircrafts‟, by applying the principle of "Noscitur A Sociis‟, there was no reason to interpret the term restrictively in the given context and, therefore, the exemption was intended to cover all variants of steel seats for carriage or conveyance used on land, on rails or space. It is for this reason that the Tribunal observed as follows:- "40. In both the exemption Notifications No. 91/68-C.E. and No. 61/86-C.E., the expression "automobiles" has been used along with the "railway carriages" and the "air-crafts". „Railway carri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation to Tariff Item No. 34 which is as follows: "Explanation- For the purpose of this item where a motor vehicle is mounted fitted or fixed with any weight-lifting, earth moving and similar specialized material handling equipment, then such equipment other than the chassis shall not be taken into account." 77. It was held that the value was excludible and while holding so, it was observed that dumpers were motor vehicles in view of what was provided for in the Explanation. 78. It has, therefore, to be held that earth moving machines would not be "automobiles‟. 79. It is for the aforesaid reasons, not possible to accept the contention of the learned special counsel for the department that all construction equipment vehicles falling under ETH 8429 will fall under category of "automobiles‟ as they have the essential automobile features provided under ETH 8705 in terms of the Explanatory Notes to HSN. 80. It is also not possible to accept the contention of the learned special counsel appearing for the department that since the essential features of an automobile as per the Explanatory Notes to HSN are propelling engine, gear box, controls for gear chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose provisions for the purposes of the Act under construction. Nor can we infer that there is a Legislative policy consistently followed by the Legislature merely because the word 'coal' has been used as meaning a mineral product in the context of these statutes, It would not, therefore, be possible to discard the meaning of the word 'coal' in this statute as understood in its commercial or popular sense and to adopt its connotation from other statutes passed for different purposes or in context of different objects." (emphasis supplied) 82. Reference can also be made to the decision of the Supreme Court in Commr. of C. Ex., Nagpur vs. Shree Baidyanath Ayurved Bhawan Ltd 2009 (237) E.L.T. 225 (S.C.) and the relevant portion of the judgment is reproduced below: "41. True it is that Section 3(a) of the Drugs and Cosmetics Act, 1940 defines "Ayurvedic, Sidha or Unani Drug‟ but that definition is not necessary to be imported in New Tariff Act. The definition of one statute having different object, purpose and scheme cannot be applied mechanically to another statute. As stated above, the object of Excise Act is to raise revenue for which various product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernal 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 in Central Excise Tariff or Third Schedule do not merely cover the parts of car but would also cover parts of a whole gamut of machines built on a motor vehicle or automobiles chassis with some exceptions. This is not an issue which has been referred to the Larger Bench and so it will not be appropriate to examine this issue. 87. To summarise, the Mumbai Bench of the Tribunal, in its order dated 08.11.2013, placed emphasis on the following factors to arrive at a conclusion that earth moving machines are automobiles: (i) The vehicles involved are self propelled, work with internal combustion engine using fuel, have four wheels and are rubber tyred and thus, have all the characteristic of a motor vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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