Leviability of cess on tractors under Tractor Cess Rules, 1992-reg.

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..... sioners of Central Excise (including LTU), All Chief Commissioners of Customs Central Excise, All Chief Commissioners of Customs. Sir/ Madam, Subject: Leviability of cess on tractors under Tractor Cess Rules, 1992-reg. It has been brought to the notice of the Board that Hon'ble High Court of Himachal Pradesh in the case of Indo Farm Tractors Motors Ltd. V/s UOI [2008(222) ELT184 .....

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..... on'ble Court has passed the order without having any occasion to consider these rules. In view of the said situation, the opinion of the Law Ministry was sought. Law Ministry has clarified that since the decision of the Hon'ble High Court was not rendered in the context of Tractor Cess Rules, 1992, therefore, it is legally correct to collect the tractor cess as per the law. Further, the Hon'ble Hi .....

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..... ay be taken. 4. Trade Industry as well as field formations may be suitably informed. 5. Receipt of this circular may kindly be acknowledged. 6. Hindi version will follow:- Yours faithfully, (Amish Kumar Gupta) OSD (CX-8) Click here to download – Notification dated 19-1-1993 in zip file format<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /&g .....

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