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TMI Blog2023 (6) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Counsel, Ms. Priyanka Rathi Ms. Ashwini Chandrasekharan, Shri Prasanth Raju and Shri Roshil Nichani, Advocates, Shri P.R.V. Ramanan, Special Counsel and Shri S. Anantha Krishnan, Authorized Representatives for the Respondent ORDER JUSTICE DILIP GUPTA: A Division Bench of the Regional Bench of the Tribunal at Chandigarh, while hearing Excise Appeal No‟s. 791 of 2012, 792 of 2012 and 793 of 2012 filed by M/s. Action Construction Equipment Ltd., P. K. Bansal, and Vijay Agarwal respectively, for the reasons stated in the order dated 01.08.2016, expressed disagreement with the views expressed earlier by another Division Bench of the Regional Bench of the Tribunal at Mumbai on 08.11.2013 in Commissioner of Central Excise, Pune-I vs. JCB India Ltd. 2014 (312) E.L.T. 593 (Tri.-Mum.) (Excise Appeal No. 173 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 adop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals had been referred to a Larger Bench of the Tribunal by an order dated 01.08.2016 and so these two appeals were also directed to be tagged with the aforesaid three Excise Appeals bearing Nos. 791, 792 and 793 of 2012. 5. Feeling aggrieved by the final order dated 08.11.2013 passed by the Tribunal in Excise Appeal No. 173 of 2011, JCB India filed Civil Appeal No. 5764 of 2014 before the Supreme Court, which Civil Appeal was disposed of on 07.02.2023 with the following observations: "1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 08.11.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short "the Mumbai Bench Tribunal") in Appeal No. E/173/11, the assessee - JCB India Limited has preferred the present 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o finally decide and dispose of the issues referred to the larger Bench, referred to hereinabove, at the earliest, preferably, within a period of 6 months from the date of constitution of the larger Bench. The present Appeal stands disposed of in the above terms. No costs." (emphasis supplied) 6. It would be seen from the aforesaid order passed by the Supreme Court that Excise Appeal No. 173 of 2011 (earlier decided by the Mumbai Bench of the Tribunal on 08.11.2013) has been remanded to the Tribunal with a direction that it should be heard together with Excise Appeal No. 791 of 2012, Excise Appeal No. 792 of 2012 and Excise Appeal No. 793 of 2012 pending before the Regional Bench of the Tribunal at Chandigarh and Excise Appeal No. 1161 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal observing that: ***** 8. 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, we are of the opinion 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. Thereafter necessary steps be taken to place the appeal before the larger bench or that the larger bench will consider giving an opportunity to the appellant to address the larger bench on the legal issues." (emphasis supplied) 9. Submissions have been advanced 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal and reliance was placed by the department on the earlier decision of the Tribunal rendered on 08.11.2013 in JCB India. 13. It would, therefore, be necessary to refer to the said decision of the Tribunal. JCB India was engaged in the manufacture of Hydraulic Excavator Loader (Backhoe Loaders); (ii) Hydraulic Loader (Wheel Loading Shovel/Shovel Loaders); and (iii) Road Rollers (Compactors) and these three shall be referred to as JCB machines. It also has a spare parts division where packing and repacking and sale of spare parts for the aforesaid JCB machines takes place. JCB believed that since the parts were merely packed and sold, the process would not amount to manufacture and, therefore, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also note that before permitting any motor vehicle on the roads, Motor Vehicle Act requires the vehicles to be examined/tested by specified institutions regarding suitability to ply on road etc. and based upon the appropriate certification, motor vehicles are allowed on the road and registration under Motor Vehicle Act is granted thereafter only. In the present case, appellant had approached the Automotive Research Association of India, Pune who 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of JCB India Ltd. (supra) wherein this Tribunal observed as under: ***** 6. We have gone through the analysis of the definition of "automobiles‟ by this Tribunal in the above cited case, but we do not agree with the said proposition in the light of the decision of the Hon‟ble Supreme Court in the case of MSCO Pvt. Ltd. vs. Union of India & Ors., 1985 (19) ELT 15 (SC), wherein 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ); (iii) Hydraulic Loader (Wheel Loading Shovel/Shovel Loaders); (iv) Road Rollers (Compactors) are "automobiles‟ because only then can excise duty be levied on packing or repacking of parts, components and assemblies of these goods. 19. It would, therefore, be necessary to examine the relevant statutory provisions, before proceeding with 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 01.04.2011) to include the goods mentioned in these two notifications in the Third Schedule. Accordingly, Entry No. 100 to the Third Schedule (which is akin to serial no. 108 of the MRP notification as it stood prior to 27.02.2010) was substituted w.e.f. 27.02.2010, and serial no. 100A to the Third Schedule (which is akin to serial no. 109 of the MRP notification as it stood prior to 29.04.2010) was inserted w.e.f. 29.04.2010. 28. This would be clear from secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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. Unless otherwise stated, all changes in rates of duty take effect from the midnight of 28th February/1st March, 2011. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 57(a)(i), 57 (b) and 70(a)(i) of the Finance Bill, 2011 so that changes proposed therein take effect from the midnight of 28th February/1st March, 2011. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2010. Retrospective amendments in the provisions of law or notifications issued under the respective Acts shall have the force of law only upon the enactment of the Finance Bill, 2011 but with effect from the date indicated in the relevant clause or Schedule. These dates may be carefully noted. 2. The important changes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rricks; 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 - Other machinery, self-propelled: -- On tyres 32. It is seen that it is w.e.f. 29.04.2010 that parts, components and assemblies of earth moving equipments/ machines were included retrospectively by Finance Act, 2011 (which came into force on 01.04.2011) in the description of goods at serial no. 100A. If earth moving equipments were already included in the description of goods described as "automobiles‟ in serial no. 100 prior to 29.04.2010, there would have been no necessity to add serial no. 100A in the Third Schedule. To recollect, prior to 29.04.2010, goods which were included in serial no. 100 were parts, components and assemblies of 'automobiles‟ upto 27.02.2010, and parts, components and assemblies of vehicles falling under Chapter 87 excluding certain types of vehicles upto 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 where the new law is made to cure an acknowledged evil for the benefit of the community as a whole. (ibid, p.440) 14. The presumption against retrospective operation is not applicable to declaratory statutes..... In determining, therefore, the nature of the Act, regard must be had to the substance rather than to the form. If a new Act is ‟to explain‟ an earlier Act, it would be without object unless construed retrospective. An explanatory Act is generally passed to supply an obvious omission or to clear up doubts as to the meaning of the previous Act. It is well settled that if a statute is curative or merely declaratory of the previous law retrospective operation is generally intended...... An amending Act may be purely declaratory to clear a meaning of a provision of the principal Act which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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. The Supreme Court analysed the nature of this amendment to examine whether it was actually a clarificatory or declaratory provision and held: "8. It appears that what the Finance Act intended was to make the position explicit which otherwise was implied. ***** 10. A combined reading of the Committee‟s recommendations and the Circular makes the position clear that Explanation 4(a) to Section 271(1) (c) intended to levy the penalty not only in a case where after addition of concealed income, a loss returned, after assessment becomes positive income but also in a case where addition of concealed income reduces the returned loss and finally the assessed income is also a loss or a minus figure. Therefore, even during the period between 1.4.1976 to 1.4.2003 the position was that the penalty was leviable even in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 w.e.f. 29.04.2010 and it cannot by any stretch of imagination be said that it was intended to remedy a situation or make the position more explicit which was otherwise implicit. 46. The TRU Circular dated 28.02.2011 also makes the aforesaid position explicit. It clarifies that the retrospective amendment in the Third Schedule shall come into effect from the date indicated in the relevant clauses of the Twelfth Schedule meaning thereby that serial no. 100A inserted w.e.f. 29.04.2010 in the Third Schedule would come into effect retrospectively from 29.04.2010. In other words, serial no. 100A inserted in the Twelfth Schedule will not have any retrospective operation from any date prior to 29.04.2010. The TRU Circular also clarifies that the amendment to the Third Schedule had become necessary to bring the Entries in the Third Schedule i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive 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 Cranes are used as construction equipments to move loads. B.) Forklifts Forklifts are used to merely move material within a factory. C.) Compactors Compactors are used to level the roads due to their heavy weight. D.) Loaders Loaders are self propelled machines used for uploading material into trucks, clearing rubbles and digging. The loaders are basically machines mounted on tractor type bases. The loader assembly may be a removable attachment or permanently mounted. Often the bucket can be replaced with other devices or tools. Large loaders usually have a front bucket only and are called Front Loader whereas small loaders are also equipped with a small backhoe and are called backhoe loaders or loader backhoes. The loaders are either tyre type or track type. E.) Hydraulic Excavator Loader (Backhoe Loaders)- Hydraulic Excavator Loader/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rth 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 Excise and Customs CBEC in the two Circulars dated 11.07.1990 and 16.12.2008. 60. The Circular dated 11.07.1990 clarifies that "hydraulic excavators‟ cannot be termed as "automobiles‟ and the Circular is reproduced below: Circular: 22/90-CX. 4 dated 11-JUL-1990 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Doubts have been expressed regarding extension of benefit of Notification No. 61/86-C.E., dated 10-2-1986 to driver‟s seats of hydraulic excavators in terms of Serial No. 2 to the table annexed to Notification No. 61/86-C.E. as amended. 2. The matter has been discussed in the North Zone Tariff-cum-General Conference held at Manali, on 7th and 8th June, 1990. A view was expressed that hydraulic excavator was nothing but an automobile and therefore, seats were eligible for the benefit of exemption Notification No. 61/86-C.E., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 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-heading (5) of Heading 7 "Transportation‟ of the First Schedule to the Act; The relevant sub-heading 7(5) reads as follows: 7. Transportation (5) Automobiles (motor cars, buses, trucks, motorcycles, scooters and the like) 2.3 It is also to clarify that the term 'automobiles‟ does not include animal driven or manual driven vehicles. The above clarification/definition may be considered to interpret the scope of term "automobile‟. (emphasis supplied) 62. The aforesaid two Circulars dated 11.07.1990 and 16.12.2008 clearly express the views of the CBEC that "automobiles‟ are conveyances for transportation of passengers, and goods on roads classifiable under Chapter 87 of the Tariff Act, while earth digging and earth loading machinery cannot be treated as "automobiles‟ and are classifiable under ETH 8420. Further, CBEC itself has borrowed the meaning of "automobile‟ from the Automobile Cess Rules to mean motor cars, buses, trucks, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Board of Indirect Taxes and Customs also clarifies that where classification of goods referred to as Truck Cranes or All Terrain Cranes that undertake handling and lifting heavy loads and have mobility as a function is under consideration, aspects such as load to be handled and the terrain where it is put to use are relevant factors. The Circular points out that some of the basic features common to goods such as All Terrain Cranes would be: (a) The primary purpose of these goods in not transport of persons or goods. (b) These are equipments designed to lift extremely heavy loads. (c) The goods have wheels indicating that they have mobility as a feature. (d) There is a superstructure which is the revolving frame of equipment on which operating machinery are mounted along with operator‟s cab. (e) The carrier or chassis is the under carriage of the crane and includes the carrier cab, wheels, and outriggers. The chassis is designed to support the rotating crane superstructure. (f) When in operation, the outriggers fix the equipment to the ground to provide support to lift heavy loads. The wheels do not touch the ground in such instances. 65. After having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iggers which are a part of the chassis are crucial to the functioning of the crane. * In such a scenario, the superstructure i.e. the crane and the sub structure i.e. the chassis, can be said to be working in tandem and can thus be considered to be mechanically and electrically integrated and the goods are be classifiable under heading 8426. * In the absence of such integration of the chassis and working machine, the goods are classifiable under 8705. 66. The Circular, thereafter, concludes as follows: "10. The classification of mobile machines that undertake handling and lifting functions as well as having mobility as a crucial feature may thus be decided on the basis of the various aspects outlined above." 67. The aforesaid Circular, therefore, clarifies that it is a general principle that when mobile machines can move under load, they are classifiable under ETH 8705 (motor vehicles). However, when the machine does not move under load or if they do when movement is limited and subsidiary to their main function, it is classifiable under ETH 8426. It also mentions that when the work machine is merely mounted on the chassis, the goods are classifiable under ETH 8705 but whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moving equipments‟, for if earth moving equipments were automobiles, Excise Tariff would have simply mentioned "automobiles‟. 72. Learned special counsel appearing for the department has, however, placed emphasis on the decision of a Larger Bench of the Tribunal in Krishna Fabricators P. Ltd. vs. Collector of C. Excise, Bangalore 1994 (69) E.L.T. 729 (Tribunal) to contend that "automobiles‟ would include "tractors‟ and „earth moving equipments‟. In this case, the assessee, by declaring steel seats to be seats designed for use in "automobiles‟, removed them without payment of duty by claiming exemption under notification 91/68 and notification 61/86. These two notifications exempted steel seats and chairs, falling under item no. 40 of the First Schedule designed for used in automobiles, railway carriages and aircrafts. The department claimed that it was not eligible for exemption and the adjudicating authority also held that earth moving machinery and tractors were not automobiles. In appeal, the Tribunal held that since the word "automobiles‟ was in the company of the terms, "railway carriages and aircrafts‟, by applying the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Motor Vehicles Act, 1988. Therefore, the provisions of the Motor Vehicles Act, 1988 were interpreted to determine taxability under the aforesaid Statutes. 76. The issue before the Madras High Court in Ashok Leyland related to valuation of Beaver Rear Dumper falling under Tariff Item No. 34 of the erstwhile Central Excise Tariff. The dispute was whether the value of material handling equipment of dumper should be excluded to arrive at the assessable value of dumper, in view of Explanation to Tariff Item No. 34 which is as follows: "Explanation- For the purpose of this item where a motor vehicle is mounted fitted or fixed with any weight-lifting, earth moving and similar specialized material handling equipment, then such equipment other than the chassis shall not be taken into account." 77. It was held that the value was excludible and while holding so, it was observed that dumpers were motor vehicles in view of what was provided for in the Explanation. 78. It has, therefore, to be held that earth moving machines would not be "automobiles‟. 79. It is for the aforesaid reasons, not possible to accept the contention of the learned special counsel for the department t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to such an interpretation is given to it for the purposes of that Act alone'. The strict sense in which such a word is to be found in another statute may mean the etymological or scientific sense and would not in the context of another statute be applicable. From the Colliery Control Order, 1945 or the other provisions to which our attention was drawn, it would neither be possible nor safe to adopt the meaning of the word 'coal' given in those provisions for the purposes of the Act under construction. Nor can we infer that there is a Legislative policy consistently followed by the Legislature merely because the word 'coal' has been used as meaning a mineral product in the context of these statutes, It would not, therefore, be possible to discard the meaning of the word 'coal' in this statute as understood in its commercial or popular sense and to adopt its connotation from other statutes passed for different purposes or in context of different objects." (emphasis supplied) 82. Reference can also be made to the decision of the Supreme Court in Commr. of C. Ex., Nagpur vs. Shree Baidyanath Ayurved Bhawan Ltd 2009 (237) E.L.T. 225 (S.C.) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8223; for the purpose of levy of excise duty on parts, components and assemblies of "automobiles‟. 85. The objective of The Air (Prevention and Control of Pollution) Act, 1981 the Air Act is to prevent, control and abate air pollution with a view to achieve the objective of the Air Act. The definition of "automobiles‟ appearing in section 2 (e) of the Air Act is very wide to cover all vehicles powered either by internal combustion engine or by any method of generating power to drive such vehicle by burning fuel as the objective of the Air Act is to prevent, control and abate air pollution. Thus, the definition of „automobiles‟ in the said Air Act cannot be borrowed for the purpose of finding the meaning of "automobiles‟ in the Third Schedule to the Tariff Act. 86. Learned special counsel for the department also contended that parts of "automobiles‟ as used in Central Excise Tariff or Third Schedule do not merely cover the parts of car but would also cover parts of a whole gamut of machines built on a motor vehicle or automobiles chassis with some exceptions. This is not an issue which has been referred to the Larger Bench and so it will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so been understood by the department in the various Circulars issued from time to time. Serial no. 100A inserted in the Third Schedule w.e.f. 29.04.2010 is prospective and likewise serial no. 109 inserted in notification no. 49/2008 by notification no. 19/2010 dated 29.04.2010 issued under section 4A of the Central Excise Act, is prospective in nature. 90. The reference made to the Larger Bench is, accordingly, answered in the following manner: (i) As the word "automobile‟ has not been defined in the Central Excise Act, the Central Excise Tariff Act or the Notifications issued by the Central Government, it would be permissible to refer to the dictionaries to find out the general sense in which the word is understood in common parlance and it will not be appropriate to refer to the definition of the word "automobile‟ occurring in the Air (Prevention and Control of Pollution) Act, 1981 or the Motor Vehicles Act, 1988; and (ii) The amendment made in the Third Schedule to the Central Excise Act by Finance Act, 2011 w.e.f. 29.04.2010 by adding serial no. 100A to the Third Schedule is prospective in nature. 91. The appeals may now be placed for hearing before the Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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