9911796707
TMI Blog2025 (1) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... legislature did not intend to tax the parts, components and assemblies of earthmoving equipment etc. under the Head Automobiles ; therefore, to this extent, the demand for the period prior to 29.04.2010 cannot be sustained.' It is further found that Commissioner, Pune vide his Order dated 13.07.2012 observed that 'the activities of packing and repacking of parts, components and assemblies of earth moving machinery falling under Chapter Heading 8429. manufactured by the assessee, have been made liable to Central Excise duty retrospectively, with effect from 29-04-2010, in view of the retrospective amendment made in the Third Schedule to the Central Excise Act, 1944, by inserting Entry 100A in the said Schedule vide Section 73 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 Central Excise Duty of Rs.10,74,99,807/- and Rs.7,43,67,037/-, along with interest and penalties. The proposals in the said Show Cause Notices have been confirmed vide Orders-in-Original dated 31.03.2011 and 26.09.2011. Hence, these appeals. 2. Ms. Priyanak Rathi, learned Counsel for the appellants, submits that the issue is no longer res integra as the Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Central Excise Act by Finance Act, 2011 w.e.f. 29.04.2010 by adding serial no. 100A to the Third Schedule is prospective in nature. 5. This Bench in the case of Donaldsons India Filter Systems Pvt. Ltd. (supra) finds as follows: 9. Heard both sides and perused the records of the case. We find that the amendment carried out w.e.f. 29.04.2010 makes it abundantly clear that a legislature did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed 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 awhole 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 summarize, the Mumbai Bench of the Tribunal, in its order dated 08.11.2013, placed emphasis on following factors to arrive at a conclusion that earth moving machines are automobiles: (i) The vehicles involved are self-pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obile 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 and likewise serial no. 109 inserted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Excise Act with a retrospective effect from 29.04.2010. It clearly shows that packing, repacking, MRP fixing etc. done with respect to parts and components of Earth Moving Equipment shall attract duty only with effect from 29.4.2010 in terms of Section 2(D(iii) of Central Excise Act, 1944. Prior to that date such activities of parts/ components relating to Earth Moving Equipment were not dutiable. I therefore conclude that the activity of the noticee during impugned period of packing /repacking of parts/components of Earth Moving Machineries with fixing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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