dated 19.10.2005. According to the learned counsel, second-hand
photocopying machines came within the definition of second-hand goods
and consequently their import stood governed ... circular no. 20/05 clarifies that second-
hand photocopying machines are covered under the definition of "second-
hand goods", therefore, their import shall
Earthmoving Machine/
Construction Equipment/Excavator is different. Then
whether this JCB/Earthmoving Machine/Construction
Equipment/Excavator is coming within the definition of
transport vehicle because ... drawn by a motor vehicles."
16. As per this definition, the JCB/Earthmoving
Machine/Construction Equipment/Excavator definitely is
not coming within the definition
Tribunal). By
the impugned order, a second had offset Printing Machine (Printing
Machine) imported by the appellant was held to be not a 'Capital
good ... same and pointed out that
the imported Printed Machine would satisfy the definition of 'Capital
Goods' as defined in para
which requires determination is whether the computer would fall under definition of 'machine' or could be properly described as an electrical instrument, apparatus ... definition of the word "machinery" in the following words :-
"There is great danger in attempting to give a definition of the word
defines definition of a
motor vehicle and while going through the said definition,
it appears that JCB machine is a motor vehicle ... which definition has been adopted by
the Act. So, even without referring to the definition
of the Tractor, if the definition of the Motor
Vehicle
notification,-
(a) "packing machine" includes all types of Form, Fill
and Seal (FFS) machines and Profile Pouch Making
Machine, by whatever names called ... nature of the two machines remains
to be decided. The question as to whether the machines are 'packing
machines', according to the Settlement
spare parts purchased and leased back could not function as an
independent machine. The assessee had not submitted details
how these spare parts were leased ... assessee that each item is
excisable and is covered within the definition
of machine. The learned counsel made
reference to the decision
Concise Oxford English Dictionary, Indian
Edition defines "machine" as:
"machine ■ n.
1. an apparatus using mechanical power and having
several parts, each ... motor vehicles are
machines but all machines may not be motor vehicles. The
word "machine" would include within its definition "motor
vehicles
never have been classified as machines or
machine parts. Dictionary definitions of the word ‘Machine’
indicate that a machine consists of moving parts that ... expression ‘machine’ encompasses any machine,
machinery, plant, equipment, apparatus, or appliance
under Chapter 84. This definition is broad and not limited
solely to machines with
roads, is
the determinative test for whether a machine falls within the
definition of a motor vehicle; exclusive use inside factory premises,
port areas ... power for example slip form
pavers, concrete pavers, cold milling machines, cold
recycler machines and any construction equipment
vehicle or earth moving vehicle with crawlers
