TMI Blog1997 (5) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... For this purpose, what is relevant is Rule 3 of the Automobile Cess Rules, 1984, which states that the provisions of the Central Excises and Salt Act shall apply so far as may be in relation to the levy and collection of the cess. The calculation of 1/8 per cent ad valorem of the motor vehicle for the purposes of the levy and collection of the cess must, therefore, be made as if it was excise duty that was being calculated and applying the provisions of the Central Excises and Salt Act for the purpose. Appeal dismissed. - 3596-97 of 1989 - - - Dated:- 7-5-1997 - S.P. Bharucha and M. Jagannadha Rao, JJ. REPRESENTED BY : S/Shri C.V.S. Rao, S.D. Sharma and Ms. Sushma Suri, Advocates, for the Appellant. S/Shri V. Lakshmikumaran, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y payable. (2) The cess shall be payable at such intervals, within such time and in such manner as may be prescribed, and any rules made in this behalf may provide for the grant of a rebate for prompt payment of the cess. (3) The said cess may be recovered in the same manner as an arrear of land revenue. (4) The Central Government may handover the proceeds of the cess collected under this section in respect of the goods manufactured or produced by any scheduled industry or group of scheduled industries to the Development council established for that industry or group of industries, and where it does so, the Development Council shall utilise the said proceeds :- (a) to promote scientific and industrial research with reference to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unless the context otherwise requires, - (c) Cess means the cess levied and collected in terms of Notification No. S.O. 932(E), dated 28-12-1983 of Department of Heavy Industry issued under sub-section (1) of Section 9 of the Act; (f) Words and expression used herein and not defined but defined in the Central Excises and Salt Act, 1944 (1 of 1944) or the rules made thereunder, shall have the meaning respectively assigned to them in the Act or the Rules. R. 3. - Application of Central Excises and Salt Act and the Rules made thereunder. - Save as otherwise provided in these Rules, the provisions of Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder including those relating to refund of duty, shall, so far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Government of the function of fixing the rate of the cess. The legislature, by the proviso to Section 9(1), has laid down the limits of the Central Government discretion in fixing such rate, namely, that such rate shall not exceed two annas per cent of the value of the goods. It is for this purpose that the Explanation in Section 9(1) defines the expression value and states that it shall be deemed to be the wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of manufacture and at the time of their removal therefrom without any abatement or deduction whatever, except trade discount and the amount of duty then payable. The opening words of the Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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