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2023 (4) TMI 918 - HC - Central ExciseProcess amounting to manufacture - labelling or relabelling the parts, components and assembly of Hydraulic Excavators, Dozer, Wheel Loaders, Motor Graders, Tippers and Dumpers - earth moving equipment like Hydraulic Excavators, Dozer, Wheel Loaders, Motor Graders, Tippers and Dumpers are automobiles or not - Whether provisions of section 2(f)(ii) are applicable to unpacked parts and components of earth moving equipment like Hydraulic Excavators, Dozer, Wheel Loaders, Motor Graders, Dumpers and Tippers? HELD THAT:- When the appeal came up on board on 27 February 2023, the same was adjourned at the request of learned counsel for the Respondent as a praecipe was filed by the Appellant for remand of the proceedings to the Tribunal in the light of order of the Hon’ble Supreme Court in JCB INDIA LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2023 (2) TMI 1130 - SUPREME COURT]. Thereafter on 30 March 2023, order came to be passed. In view of this position and the fact that the impugned judgment and order is based almost entirely on the decision in the case of JCB India Limited, which is being considered by the larger bench of the Tribunal, it is opined that the impugned judgment and order needs to be quashed and set aside and the appeal filed by the Appellant bearing Appeal No. E/86741 of 2013 stands restored to the file of the Tribunal - the questions of law framed are answered accordingly. Appeal disposed off.
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