TMI Blog2023 (6) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... lers (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 2011), and, therefore, framed the following issues to be decided by a Larger Bench of the Tribunal: (i) 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 Vehicle Act, 1988 be adopted or the meaning of the expression automobiles can be assigned from the uniformally defined in the various dictionaries and known in common parlance? (ii) 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 onwards. 2. The issue involved is whether the activity of packing/repacking and affixing logo and MRP on the package of parts/components of Backhoe Loaders, Cranes, Forklifts and Compactors would amount to manufacture under section 2(f)(iii) of the Central Excise Act, 1944 the Finance Act . This would depend on wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent Appeal. 2. Shri Arvind Datar, learned Senior Advocate, appearing on behalf of the assessee-appellant has pointed out that, subsequently the decision of the Mumbai Bench Tribunal impugned in the present Appeal fell for consideration by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Chandigarh (for short the Chandigarh Bench Tribunal) in Excise Appeal Nos. E/791-793 of 2012 and the Chandigarh Bench Tribunal has doubted the decision of the Mumbai Bench Tribunal, which is the subject-matter of the present Appeal and, by a detailed order dated 01.08.2016, has directed to list the said Appeals before the President of the Tribunal for constituting a larger Bench to consider the following issues: (i) ***** (ii) ***** It is pointed out that, because of the pendency of the present Appeal, Appeal Nos. E/791-793 of 2012 are lying with the President and the larger Bench has not been constituted by the President of the Tribunal. It is pointed out that subsequently another Appeals being Appeal Nos. E/1161/2011 and E/2918/2011 are also ordered to be tagged along with Appeal Nos. E-791-793/2012. 3. Shri N. Venkataraman, learned ASG i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2011 and Excise Appeal No. 2968 of 2011 pending before Mumbai Bench of the Tribunal. 7. A Miscellaneous Application has also been filed by the Tata Hitachi Construction Machinery Co. Ltd. in Excise Appeal No. 85911 of 2013 pending before the Mumbai Bench of the Tribunal with a prayer that it may be permitted to intervene in the hearing before the Larger Bench for the reason that any decision by the Larger Bench of the Tribunal would have a bearing on their appeal. In view of the submissions advanced by the learned counsel for the parties the said application was allowed on 18.04.2023. 8. Excise Appeal No. 86741 of 2013 filed by M/s. Larsen and Toubro Limited is also listed before the Larger Bench because of the order dated 06.04.2023 passed by the Bombay High Court in Civil Appeal No. 91 of 2016 (Larsen Toubro Limited vs. Commissioner of Central Excise). It needs to be noted that earlier the said Excise Appeal filed by Larsen Toubro had been dismissed by the Tribunal and it is against this order that Civil Appeal was filed before the Bombay High Court. The Bombay High Court, in view of the fact that the decision of the Tribunal was based on an earlier decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned counsel in all the ten appeals on the reference made to the Larger Bench by order dated 01.08.2016. 10. Shri V. Sridharan, learned senior counsel, assisted by Shri Rajesh Ostwal and Shri Saurabh Bhise made submissions on behalf of the appellant in Excise Appeal No‟s. 791, 792 and 793 of 2012, Excise Appeal No. 85911 of 2013, Excise Appeal No. 86747 of 2013 and Excise Appeal No. 86748 of 2013, while Shri V.S. Nankani, learned senior counsel assisted by Ms. Priyanka Rathi, Ms. Ashwini Chandrasekharan, Shri Prasanth Raju and Shri Roshil Nichani made submissions in Excise Appeal No. 1161 of 2011 and Excise Appeal No. 2968 of 2011. Shri P.R.V. Ramanan, learned special counsel for the department assisted by Shri Sunil Kumar and Shri S. Anantha Krishnan, learned authorised representatives, made submissions on behalf of the department. 11. As noticed above, it is in Excise Appeal No. 791 of 2012 filed by Action Construction Equipment that two issues have been framed for being answered by the Larger Bench of the Tribunal. It would, therefore, be appropriate to very briefly refer to the factual aspects of this appeal and the decision of the Tribunal rendered on 08.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no excise duty was paid during the period from June 2008 to April 2010. In 2009, the officers of the department visited the spare parts division and seized the goods believing that parts of JCB machines are parts of automobiles. Four show cause notices were thereafter issued to the spare parts division situated at Ballabgarh and Pune seeking to levy excise duty with interest and penalty. The details of the show cause notices are as follows: S. No. Show Cause Notice Period 1. Show cause notice dated December 23, 2009 issued to spare parts division, Ballabhgarh June 2006 to July 2009 2. Show cause notice dated August 16, 2010 issued to spare parts division, Ballabhgarh August 2009 to May 2010 3. Show casue notice dated December 23, 2009 issued to spare parts division, Pune June 2006 to July 2009 4. Show casue notice dated August 23, 2010 issued to spare parts division, Pune August 2009 to May 2010 14. The two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o after examination has granted the requisite certificate. A perusal of the application and certificate indicates that the items in question have all ingredients of motor vehicle. 17.3 We also note that the items in question are considered as Automobiles and requires to meet Air pollution norms and under the Air (Prevention and Control of Pollution) Act, 1981. ***** 17.10 To us the inevitable conclusion from the facts as also various judicial pronouncement is that Loader, Backhoe Loaders Road Rollers are motor vehicle. 18.1 The next question that arises is having come to the conclusion that Loader, Backhoe Loaders Road Rollers as motor vehicle, whether parts, components and assemblies of three items are Parts, components and assemblies of Automobile . ***** 18.5 We also note that Parts, components and Assemblies of Automobiles is further qualified by falling under any heading of the tariff , both in the Third Schedule to the Central Excise Act as also Notification No. 11/2006. Thus the expressions used are very wide and does not restrict to few parts or assemblies but to all parts and falling any heading of the whole schedule to Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the Hon‟ble Apex Court has observed as under: ***** Admittedly, the expression automobiles‟ has not defined in the Central Excise Act. Therefore, it is not permissible to adopt the definition of very same expression appearing in another different enactment. We also take note of the fact that it is settled position when an expression is not defined in the Act to understand the expression in common parlance, dictionary meaning of the expression can be usefully looked if dictionary meanings are uniform as held by the Hon‟ble Supreme Court in the case of CIT, Bangalore vs Venkateswara Hatcheries (P) Ltd., (1999) 3 SCC 632 (SC), wherein the Hon‟ble Apex Court has observed as under: ***** 7. We have seen the dictionary meaning in the various dictionaries, namely, The Chambers Dictionary gives the meaning of automobiles‟ as a motor car‟; The American Heritage Dictionary gives the meaning of automobiles‟ as a self propelled passenger vehicle. Further, the Cambridge International Dictionary of English defines automobiles‟ as a car‟. So, in general expression, the automobiles‟ means a car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the discussion. 20. Section 2(f) of the Central Excise Act defines manufacture‟. Section 2(f)(iii) was substituted w.e.f. 01.03.2003 and the relevant portion of section 2 is as follow: 2. In this Act, unless there is anything repugnant in the subject or context,- ********* (f) manufacture includes any process,- (i) ***** (ii) ***** (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labeling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. ( emphasis supplied) 21. Section 2(f)(iii) read with the Third Schedule of the Central Excise Act is a provision levying excise duty on certain processes that are not covered under the ordinary connotation of the term manufacture‟. Therefore, section 2(f)(iii) contains an artificial definition of manufacture‟ by deeming certain processes as amounting to manufacture‟, which otherwise would not. 22. The aforesaid definition of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponents and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716. 30 26. Notification no. 49/2008 was again amended by notification bearing no. 19/2010 dated 29.04.2010 issued under section 4A of the Central Excise Act and the relevant portion is reproduced below: In the said notification, in the Table, after S. No. 108 and the entries relating thereto, the following shall be inserted, namely:- (1) (2) (3) (4) 109 Any Chapter Parts, components and assemblies of goods falling under tariff item 8426 41 00, headings 8427, 8429 and subheading 8430 10 30 27. It needs to be noted that as a corresponding amendment had not been made in the Third Schedule to the Central Excise Act w.e.f. 27.02.2010 and 29.04.2010, it became necessary to amend the Third Schedule to the Central Excise Act retrospectively w.e.f. 27.02.2010 and 29.04.2010 by section 73 of the Finance Act, 2011 (which came into effect from 01.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and subheading 8430 10. (emphasis supplied) 30. The Ministry of Finance, Department of Revenue in connection with the Finance Bill, 2011 clarified through Circular dated 28.02.2011 bearing no. D.O.F. No. 334/3/2011-TRU that retrospective amendments made in the Third Schedule shall have the force of law only upon the enactment of the Finance Bill, 2011, but they will come into with effect from the date indicated in the Third Schedule. It also clarifies that parts, components and assemblies of vehicles falling under Chapter 87 excluding certain vehicles were notified under section 4A of the Central Excise Act w.e.f. 27.02.2010 and subsequently parts, components and assemblies of certain vehicles under Chapter 84 were also notified w.e.f. 29.04.2010, but since these goods were not simultaneously included in the Third Schedule, they were now being included retrospectively w.e.f. 27.02.2010 and 29.04.2010, respectively. The relevant portion of the Circular dated 28.02.2011 is reproduced below: GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ***** D.O.F. No. 334/3/2011-TRU New Delhi, dated 28th February, 2011. Unles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way rollingstock, and parts and accessories thereof. Heading 8712 describes bicycles and other cycles; heading 8713 describes the goods as carriages for disabled persons, whether or not motorized or otherwise mechanically propelled; heading 8715 describes the goods as baby carriages and parts thereof; and heading 8716 describes the goods as trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. What is important to note is the further amendment to the Third Schedule retrospectively w.e.f. 29.04.2010 by insertion of serial no. 100A after serial no. 100 in which the goods have been described as parts, components and assemblies of goods falling under tariff item 8426 41 00, headings 8427, 8429 and sub-heading 8430 10. These headings are as follows: 8426 Ship‟s derricks; cranes including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane 8427 Fork-Lift trucks; other works trucks fitted with lifting or handling equipment 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. 8426 41 00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpressly or by necessary implication made to have a retrospective operation. This is what was observed by the Supreme Court in Zile Singh vs. State of Haryana and others Civil Appeal No. 6638 of 2004 decided on 07.10.2004 and the relevant observations are as follows: 13. It is a cardinal principle of construction that every statute is prima facie prospective unless it is expressly or by necessary implication made to have a retrospective operation. But the rule in general is applicable where the object of the statute is to affect vested rights or to impose new burdens or to impair existing obligations. Unless there are words in the statute sufficient to show the intention of the Legislature to affect existing rights, it is deemed to be prospective only 'nova constitutio futuris formam imponere debet non praeteritis‟ a new law ought to regulate what is to follow, not the past. (See : Principles of Statutory Interpretation by Justice G.P. Singh, Ninth Edition, 2004 at p.438). It is not necessary that an express provision be made to make a statute retrospective and the presumption against retrospectivity may be rebutted by necessary implication especially in a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective, but a presumption against retrospectively is not applicable to declaratory Statutes. 38. Learned special counsel appearing for the department, however, placed reliance on the decision of the Supreme Court in Commissioner of Income Tax-I, Ahmedabad vs. Gold Coin Health Food Pvt. Ltd. Civil Appeal No. 5065 of 2008 decided on 18.08.2008 to contend that since the present amendment is clarificatory in nature, it would have retrospective effect even prior to 29.04.2010. 39. What was examined by the Supreme Court in this decision was the amendment made by the Finance Act, 2003 w.e.f. 01.04.2003 in Explanation (4) to section 271 (1)(c)(iii) of the Income Tax Act, 1961. Explanation (4), which defines the expression the amount of tax sought to be evaded in different circumstances‟, was amended to clarify that in cases where the income in respect of which particulars have been concealed or inaccurate particulars have been furnished has the effect of reducing the loss declared in the return or of converting the loss into income, the tax sought to be evaded shall be the tax that would have been chargeable on the amount of such income as if it were the total income. 40. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amended w.e.f. 27.02.2010 to include parts, components and assemblies of vehicles falling under Chapter 87, excluding certain types of vehicles. This Entry at serial no. 100 was kept intact and the Entry of serial no. 100A was added by the Finance Act, 2011 w.e.f. 29.04.2010 to describe the goods as parts, components and assemblies of goods which would be earth moving equipments. 44. It is difficult to comprehend, more particularly when serial no. 100A has been given a retrospective effect from 29.04.2010, that it would be applicable even prior to 29.04.2010. This date 29.04.2010 is not an artificial date since serial no. 100A has been retrospectively added w.e.f. 29.04.2010 to bring it in conformity with serial no. 109 of the notification no. 19 of 2010 dated 29.04.2010 issued under section 4A of the Central Excise Act relating to valuation of excisable goods with reference to retail sale price. 45. It is, therefore, clear that levy of excise duty was introduced for the first time by serial no. 100A, by providing that packing or repacking of parts, components and assemblies of earth moving equipments would amount to manufacture. It, therefore, imposes a new burden of levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as well (emphasis supplied) 50. The aforesaid speech of the Hon‟ble Finance Minister also makes it explicit that components of earth moving machinery like loader and excavators would also be subjected to excise duty in view of the amendment. 51. It is, therefore, more than apparent that prior to 29.04.2010, parts, components and assemblies of earth moving machinery of Chapter 84 of the Central Excise Tariff were not covered by the Third Schedule to the Central Excise Act. Such being the position, the contention advanced by the learned senior counsel for the appellant that prior to 29.04.2010 packing or repacking of parts, component and assemblies of earth moving equipments involved in the present appeals would not amount to manufacture deserves to be accepted. 52. The matter can also be examined from a different perspective by examining whether the earth moving equipments/machines can be called automobiles‟. 53. It would be useful to first describe the use of the products whose spare parts are involved in the appeals to examine whether the products can be called automobiles‟. The products involved and the uses are: A.) Cranes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hway, carrying its own motive power and not operated upon fixed tracks‟. 57. American Heritage Dictionary defines automobile‟ as a selfpropelled passenger vehicle that usually has four wheels and an internal-combustion engine, used for land transport. It is also called a motorcar. 58. The New Encyclopedia Britannica defines automobile‟, as usually four-wheeled automotive vehicle designed primarily for passenger transportation and commonly propelled by an internal combustion engine using a volatile fuel. 59. It would be seen that the word automobile‟, according to the Dictionaries, is properly understood as a car and some dictionaries extend the meaning of word automobiles‟ to vehicles carrying small quantity of goods. The earth moving construction equipments cannot be termed as automobiles merely because they move on roads or that they have attachment to execute and move earth from one place to another. They are popularly known as construction earth moving equipments‟ and not automobiles‟, which infact are conveyances for transportation of passengers, and goods on road, as has also been clarified by the Central Board of Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the definition of automobiles‟ in the Automobiles Cess Rules can be borrowed since automobiles‟ has not been defined in the notification. The relevant portion of the Circular dated 16.12.2008 is reproduced below: F. No. 167/38/2008-CX 4, dated 16-12-2008 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi 2.1 The first issue is regarding interpretation of term automobiles‟. The said term has not been defined in the Notification, hence its general meaning needs to be considered. In this regard, reference may be made to the Circular No. 22/90-CX.4, dated 11-7-1990. In this circular at para 2, it has been stated that automobiles are conveyances for transportation of passengers and goods on roads (Chapter 87) and that hydraulic excavators cannot be treated as automobiles. 2.2 Further, as per the Automobile Cess Rules [under the Industries (Development and Regulation) Act, 1951], automobile is defined as follows: Automobile‟ means motor cars, buses, trucks, jeep type vehicles, vans, scooters, motorcycles, mopeds, and all other automobiles covered under the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to in the preceding paragraph is also off the road, the tyres and tubes meant for such vehicles or equipments are appropriately classifiable as tyres and tubes of a kind used on vehicles or equipments designed for use off the road under sub-heading Nos. 4011.91 and 4013.91 respectively. For the purpose of classification of tyres and tubes under Chapter 40, what is important is the use of the vehicle, but not the actual use of the tyres and tubes. The fact that such vehicles have to traverse sometimes on the road for reaching the destination for use off the road does not make them vehicles designed for use on the road. 3. Hence, keeping in view the sub-heading descriptions under sub-heading Nos. 4011.91 and 4013.91, if the tyres and tubes are meant for use on vehicles or equipments which in turn are meant for use off the road, such tyres and tubes would merit appropriate classification under sub-heading Nos. 4011.91 and 4013.91 respectively. (emphasis supplied) 64. The Circular dated 22.09.2022 issued by the Central Board of Indirect Taxes and Customs also clarifies that where classification of goods referred to as Truck Cranes or All Terrain Cranes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of two separate engines i.e. one each for propelling the vehicle and for the lifting function, does not have a bearing on the classification between 8426 and 8705. Presence of a separate engine only for the lifting and handling purpose is generally indicative of a larger load lifting capability of the mobile machine. D. Integration of the working machine with the chassis When the work machine is merely mounted (not integrated mechanically) on the chassis, the goods are classifiable under 8705. When chassis and working machine are specially designed for each other and form an integral mechanical unit and the chassis cannot be used for any other purpose- the goods are excluded from 8705 and are thus classifiable under 8426. Outriggers are crucial to the functioning of the mobile machine as they provide the necessary stability in order for the machine to lifts heavy loads. If the outriggers are connected to and are a part of the sub structure i.e. the chassis and are controlled from the engine fitted with the chassis, it implied that the functioning of the outriggers which are a part of the chassis are crucial to the functioning of the crane. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8702), including station wagons and racing cars; 8704 motor vehicles for the transport of goods; and 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units). 70. In this connection it would also be useful to refer to the HSN Explanatory Notes to Heading 84.29. This covers excavators and road rollers and number of earth digging machines. This substantiates the fact that even according to HSN, while earth moving equipments such as the machines in the present case are covered under Chapter 84, automobiles are covered under Chapter 87. Thus, there is a difference between automobiles‟ and earth moving machinery‟, which difference has been captured in the Tariff Act. 71. The description of goods given in Excise Tariff Item 7326 19 10 is automobiles and earth moving equipments‟. This also highlights that the Central Excise Tariff differentiates between automobiles‟ and earth moving equipments‟, for if earth moving equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (emphasis supplied) 73. This decision of the Tribunal will not help the department in the facts and circumstances of the present case since the word automobile‟ has not been used in the notifications in the company of words like railway carriages and aircrafts‟. 74. Learned special counsel for the department also placed reliance upon the judgments of the Supreme Court in Central Coal Fields Ltd. vs. State of Orissa and Ors. AIR 1992 SC 1371 and Bose Abraham vs. State of Kerala Anr. (2001) 3 SCC 157 as also on the judgment of the Madras High Court in Ashok Leyland Ltd. vs. Union of India 1991 (52) E.L.T. 32 (Mad.) . 75. In the two judgments of the Supreme Court in Central Coal Fields and Bose Abraham, the issue was whether excavators, road rollers, dumpers and rockers qualified as motor vehicles‟ under the Motor Vehicles Act, 1988 and would be chargeable to tax under the Bihar Orissa Motor Taxation Act, 1930 and the Kerala Tax on Entry of Motor Vehicles into local areas Act, respectively. Taxability under the aforesaid Statutes was on the basis of requirement of vehicles to register under the Motor Vehicles Act, 1988. Therefore, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute cannot mechanically be applied to another Statute. In this connection, reference can be made to the decision of the Supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indore vs. Jaswant Singh Charan Singh AIR 1967 SC 1454 and the relevant portion of the judgment is reproduced below: 7. Counsel then relied upon section 5 of the Colliery Control Order, 1945, in order to show that the Legislature there had dealt with coal in its strict and technical meaning. He also relied upon certain other statutory provisions with a view to show that the Legislature has all along been using the word 'coal' as a mineral product only. The Colliery Control Order deals with collieries and obviously, therefore, the term 'coal' there is used as a mineral product. It is a well-settled principle that in construing a word in an Act caution is necessary in adopting a meaning ascribed to that word in other statutes. As Lord Loreburn stated in Macbeth v. Chislett, (1) 'it would be a new terror in the construction of Acts of Parliament if we were required to limit a word to an unnatural sense because in some Act which is not incorporated or referred to such an interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving a different object and purpose should not be lightly and mechanically imported and applied to a fiscal statute for non-levy of excise duty, thereby causing a loss of revenue. [See Medley Pharmaceuticals Ltd. vs. CCE and Customs, and CCE vs. Shree Baidyanath Ayurved Bhavan Ltd.]. The provisions of PFA, dedicated to food adulteration, would require a technical and scientific understanding of ice-cream and thus, may require different standards for a good to be marketed as icecream . These provisions are for ensuring quality control and have nothing to do with the class of goods which are subject to excise duty under a particular tariff entry under the Tariff Act. These provisions are not a standard for interpreting goods mentioned in the Tariff Act, the purpose and object of which is completely different. (emphasis supplied) 84. The Motor Vehicles Act 1988 uses the term motor vehicle‟ and does not refer to automobile‟. It deals with the requirement of vehicles to be registered under the Motor Vehicles Act. The definition of motor vehicles‟ in the Motor Vehicles Act cannot, therefore, be applied to ascertain the meaning of automobiles‟ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... views expressed by the Mumbai Bench of the Tribunal ; (ii) Various dictionaries have defined the expression automobile‟ to mean a car or goods carrier; and (iii) The amendment made in the Third Schedule w.e.f. 29.04.2010 and the clarification given by the Ministry of Finance on 28.02.2011 make it clear that duty would be payable on parts and components of earth moving machines only w.e.f. 29.04.2010. 89. What follows from the aforesaid discussion is that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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