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2018 (11) TMI 828 - AT - Central ExciseLevy of Tractor cess on the parts and accessories of the Tractors - Notification dated 06.09.1985 - appellant submitted that on perusal of the notification regarding imposition of tractors cess, it is evident that cess is leviable on ‘tractor’ and not on the parts, components and accessories thereof - Held 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 - Circular No. 41/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of cess on automobiles also goes in favor of appellant - appeal allowed - decided in favor of appellant.
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