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Larger bench to decide meaning of 'Automobile' for Central Excise purposes: CESTAT

January 12, 2017[2017] 78 78 (Chandigarh - CESTAT )

Excise & Customs : Matter referred to larger bench of Tribunal to decide how to define word 'automobiles' and whether Notification No. 11/2011 dated 24-3-2011 giving effect of demand of duty with effect from 29-4-2010 on 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 29-4-2010 or mandatory and applicable from 29-4-2010 onwards

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