2016 (8) TMI 974

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..... to Hon’ble Himachal Pradesh High Court’s order in the case of Indo Farm Tractors & Motors Ltd. vs. Union of India [2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH ] are not applicable to tractors and subsequently amended notification and the fact that appellants engine are less than 1800 CC has not been considered by the adjudicating authority. - Appeal allowed by way of remand - Excise Appea .....

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..... 184 (HP)] . However, the learned advocate fairly agrees that Tractor are liable to Cess under the Tractor Cess Rules, 1992. 3. The only grievance of the appellant is that even than tractor which are below 1800 CC engine capacity would not attract Cess. He draws our attention to order dated 6.9.1985 issued by the Ministry of Industries and Company Affairs which levies Cess on the tractor .....

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..... of less than 1800 CC, no Cess would be leviable on the same. 4. As all the above contentions raised by the appellant do not stand properly considered by the adjudicating authority and the demand stand confirmed under the Automobile Cess Rules, which according to Hon ble High Court s order are not applicable to tractors and subsequently amended notification and the fact that appellants e .....

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