Earthmoving machines not "automobiles" - amendment taxing parts prospective.

Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held amendment making parts/components/assemblies of earthmoving equipment taxable under "Automobiles" effective prospectively from 29.04.2010, not retrospectively. Earthmoving machines not "automobiles" in common parlance. Amendment to include them under "Automobiles" prospective from 29.04.2010. Impugned orders set aside. Appeal allowed. .....

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