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2016 (8) TMI 974 - CESTAT NEW DELHI

2016 (8) TMI 974 - CESTAT NEW DELHI - TMI - Demand - Cess leviable under Automobile Cess Rules, 1984 - manufacture of agriculture tractors - Held that:- 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 Honíble Himachal Pradesh High Courtís order in the case of Indo Farm Tractors & Motors Ltd. vs. Union of India [2007 (7) TMI 150 - HIGH COURT, HIMACHAL PRADESH ] are .....

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find that the appellants are engaged in the manufacture of agriculture tractors, in respect of which the lower authorities have confirmed the demand of Cess leviable under Automobile Cess Rules, 1984. 2. The appellants grievance is that tractor would not attract Central Excise duty leviable under Automobile Cess Rules, 1984 as they are not automobiles. This has been held so by the Hon ble Himachal Pradesh High Court in Indo Farm Tractors & Motors Ltd. vs. Union of India [2008 (222) ELT 184 .....

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