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2016 (5) TMI 517 - SUPREME COURT

2016 (5) TMI 517 - SUPREME COURT - 2016 (336) E.L.T. 13 (SC) - Classification - Whether the excavators of the description available is a 'motor vehicle' within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 so as to make the same liable for registration and payment of taxes under the Act - Held that:- by referring the decision of two judges Bench of Supreme Court in the case of Natwar Parikh & Co. Ltd. Versus State of Karnataka and others [2005 (9) TMI 644 - SUPREME COURT], the exc .....

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, Adv. For the Respondent : Mr. Rahul Chitnis, Adv. Mr. Nishant Ramakantrao Katneshwarkar,Adv. Mr. Aditya A. Pande, Adv. ORDER 1. The question that arises in this case is whether excavators of the description available on the record of the case and belonging to the appellant Western Coalfields Ltd. is a 'motor vehicle' within the meaning of Section 2(28) of the Motor Vehicles Act, 1988 (hereinafter referred to as the Act ) so as to make the same liable for registration and payment of tax .....

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deration. 2. We have heard the learned counsels for the parties. We have read and considered the order of reference; the relevant provisions of the Statutes and the decisions referred to above. The three judge Bench decision of this court in Goodyear (supra) is in the context of the provisions of the Central Excise Tariff under Item 16 thereof for the purpose of determining the classifiability of tyres of a particular size for payment of central excise duty. The question in that case was whether .....

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