TMI Blog2018 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... lso goes in favor of appellant - appeal allowed - decided in favor of appellant. - Ex. Appeal No. 51888 of 2018 - Final Order No. 53213/2018 - Dated:- 22-10-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Sh. R. K. Ambwani, Advocate for the appellant Sh. H. C. Saini, AR for the Respondent ORDER Per: Anil Choudhary: The present appeals are directed against the IND-EXCUS-000-APP-503-17-18 dated 16.01.2018 passed by the Commissioner (Appeals), CGST CEx, Indore wherein he has upheld the order passed by the primary adjudicating authority. In the impugned order, the Commissioner (Appeals) has held that Tractor cess is imposable on the parts and accessories of the Tractors in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the independent notification. It is also impressed upon by the ld. Advocate that the tractor cess is applicable to the tractors only and is not leviable to parts and accessories thereof. In support of the argument, he has relied upon the case laws in the case of CCE, Jamshedpur vs. Tata Motors Ltd. -2016 (336) ELT 208 regarding the imposition of automobile cess alongwith the other decision namely S. M. Kannappa Automobiles P. Ltd. vs. CCE, Bangalore 2008 (224) ELT 467 (Tri. Bang.). He also referred to Circular No. 41/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of cess on automobiles consequent upon the introduction of new Central Excise Tariff, 1985. It has been clarified in the impugned circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, ld. AR appearing for the Revenue reiterated the ground contended in the aforesaid order. 5. Heard the parties and perused appeal record. 6. The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is clear that part and accessories etc. of the tractor cannot be compared with that of the tractor itself. Therefore, the tractor cess is not leviable thereon in terms of Notification (supra). For the aforesaid conclusion, we also draw our support from CBEC Circular (supra) in the case of parts and accessories of the automobile, which clearly goes in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
