2025-VIL-398-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Importation, procurement, packing, labeling, and sale of parts and components of earthmoving equipment, Manufacture - Appellants are engaged in importation, procurement, packing, labeling, and sale of parts and components of earthmoving equipment - Appellants paid applicable customs duties on import but did not pay central excise duty on the packing, labeling and sale activities as they considered it not amounting to "manufacture" under the Central Excise Act - Department issued show cause notices demanding central excise duty, confiscation of goods and penalties, contending that the packing and labeling activities amounted to "manufacture" under the Act - Whether the packing, labeling and sale activities carried out by the appellants on the imported parts and components of earthmoving equipment amounted to "manufacture" under the Central Excise Act, thereby making them liable to pay central excise duty – HELD - The Larger Bench of the Tribunal held that the earthmoving equipment like hydraulic excavators, dozers, wheel loaders, etc. cannot be considered as "automobiles" for the purpose of levy of excise duty on their parts and components - The definition of "automobile" under other statutes like the Motor Vehicles Act, 1988 and the Air (Prevention and Control of Pollution) Act, 1981 cannot be imported to interpret the meaning of "automobile" under the Central Excise Act, as the term is not defined therein. The Tribunal relied on the dictionaries to understand the general sense in which the term "automobile" is understood, which is a conveyance for transportation of passengers and goods on road - The amendment made in the Third Schedule to the Central Excise Tariff Act by the Finance Act, 2011 w.e.f. 29.04.2010, adding serial no. 100A, is prospective in nature. Therefore, the packing, labeling and sale activities carried out by the appellants prior to 29.04.2010 cannot be considered as "manufacture" attracting central excise duty - the impugned order is set aside and the appeals are allowed
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