Cess on automobiles - Clarification Regarding - Central Excise - 262/15/86-CX.8

Cess on automobiles - Clarification Regarding F. No. 262/15/86-CX.8 Dated 14-7-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Cess on automobiles - Clarification Regarding. A doubt has arisen whether Earthmoving machinery is leviable to cess under the Automobiles Cess Rules, 1984. 2. The matter has been examined in consultation with the Ministry of Law which has opined that since Earthmoving machinery including dumpers fall under Item 11 of the 1st Schedule to the I (D R) Act, 1951 and not under Heading 7(5) of the said schedule, no cess would be chargeable on the same under the Automobile Cess Rules, 1984. The opinion of the Law Ministry has been accepted by the Board.