Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 534 - AT - Central ExciseLevy of Tractor Cess - whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant? - Held that:- It is clear that part and accessories etc. of the tractor cannot be compared with that of the tractor itself. Therefore, the tractor cess is not leviable thereon in terms of Notification dated 06.09.1985. CBEC Circular No. 41/88, dated 31.08.1988 in the case of parts and accessories of the automobile which clearly goes in favour of the appellant - aforesaid circular is with reference to automobile cess but the principle enunciated there is squarely applicable in the instant case. Appeal allowed - decided in favor of appellant.
|