2007 (11) TMI 35

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..... inally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we proceed to deal with the appeal. 2. The appellants are engaged in the manufacture of tractors (Chapter 87 of the First Schedule to the Central Excise Tariff Act). During the period August 2004 to December 2005, they had paid automobile cess leviable under the Industries (Development and Regulation) Act, 1951, on .....

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..... (a) levied and collected as duties of excise/customs and (b) were both levied and collected by the Department of Revenue should be taken into account for collecting Education cess leviable under Section 93 of the Finance Act, 2004. It goes without saying that this clarification of the Board is binding on the Revenue. This apart, we have independently examined the relevant provisions of the Indust .....

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..... Finance. 4. Education cess under Section 93 of the Finance Act, 2004 is one levied as a duty of excise at the prescribed rate, on the aggregate of all duties of excise which are levied and collected by the Central Govt. in the Ministry of Finance (Department of Revenue) under the provisions of the Central Excise Act or under any other law for the time being in force. Automobile cess was not levie .....

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