TMI Blog2016 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 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 excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable for registration, payment of taxes, etc. as env ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of taxes under the Act. A two judge Bench perceiving a conflict of views between the decision of a three judge Bench of this court in Goodyear India Ltd. Versus Union of India and other s (1997) 5 SCC 752 and two decisions of two judges Bench of this Court in Natwar Parikh Co. Ltd. Versus State of Karnataka and others (2005) 7 SCC 364 and Chairman, Rajasthan State Road Transport Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es attract a higher rate of duty (60%) than the tyres which fell within the residuary clause (20%). It is in the above context that the description of motor vehicles contained in Item 34 of the Central Excise Tariff was considered and a conclusion was reached that tyres above 1800 size would not be classifiable under the entry tyres for motor vehicles and instead would be appropriate for classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asthan State Road Transport Corporation (supra) we are in respectful agreement with the conclusions reached therein. We, therefore, answer the question referred by holding that the excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable for registration, payment of taxes, etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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