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2016 (10) TMI 473 - AT - Central ExciseDemand of duty with interest and penalties - construction equipments - Whether the parts of WTLB and Hydra Cranes are liable for duty prior to 29.04.2010 being covered under ‘automobiles’ or not? - Held that: - the expression ‘automobiles’ has not been defined in the Central Excise Act. Therefore, it is not permissible to adopt the definition of very same expression appearing in another different enactment. The case referred CCE, Pune-I vs JCB India Ltd. [2014 (2) TMI 632 - CESTAT MUMBAI] not applicable in the present case as there is a disagreement with the view taken in the case. The matter remanded to the Tribunal for consideration on the issue that 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 Vehicles Act, 1988 be adopted or that meaning of the expression ‘automobiles’ can be assigned from the uniformally defined in the various dictionaries and known in common parlance? Another matter which needs consideration is 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 onward.
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