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2023 (6) TMI 1320 - AT - Central ExciseProcess amounting to manufacture or not - activity of packing/repacking and affixing logo and MRP on the package of parts/components of Backhoe Loaders, Cranes, Forklifts and Compactors - Matter referred to Larger Bench due to disagreement between Chandigarh and Mumbai Bench. Whether (i) Wheeled Tractor Loader Backhoe and Hydra Cranes, (ii) Hydraulic Excavator Loader (Backhoe Loaders); (iii) Hydraulic Loader (Wheel Loading Shovel/Shovel Loaders); (iv) Road Rollers (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 and likewise serial no. 109 inserted in notification no. 49/2008 by notification no. 19/2010 dated 29.04.2010 issued under section 4A of the Central Excise Act, is prospective in nature. The reference made to the Larger Bench is, accordingly, answered in the following manner: (i) As the word "automobile‟ has not been defined in the Central Excise Act, the Central Excise Tariff Act or the Notifications issued by the Central Government, it would be permissible to refer 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 (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. The appeals may now be placed for hearing before the Division Bench.
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