Appellants undertook packing/repacking, labeling/re-labeling of ...

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

January 15, 2025

Case Laws Central Excise AT

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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Appellants undertook packing/repacking, labeling/re-labeling of ...

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

January 15, 2025

Case Laws Central Excise AT

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