1999 (10) TMI 203

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..... The issue involved in this appeal, filed by the Revenue is whether automobile cess is leviable on the activity of body building of the chassis. 2. When the matter was called, no one was present on behalf of the appellants, in spite of notice. We, therefore, heard Shri Ashok Kumar, ld. JDR and perused the records. 3. We find that the Collector (Appeals), has extracted the definition of automo .....

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..... 87.07. As the activity of building the body on the chassis does not bring any automobile into existence, cess will not be leviable. It was also brought to our notice that the Board in its Circular No. 4/88, dated 31-8-1988 also clarified that no cess should be levied again in case the body on the chassis is built by an independent body builder on the cess paid chassis. Accordingly, the appeal, fi .....

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