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TMI Blog2015 (6) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : Shri Rakesh Goyal, Addl. Commissioner (AR) ORDER Per: P K Jain: The issue involved in the present case is whether Cess would be applicable on the Tractors cleared by the appellant during the period of Jun 2001 to Dec 2001. 2. The appellant's contention is that in their sister company's case CESTAT vide order No. A/428-432/08/C-1/EB dated 8/5/2008 has held in favour of them. Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the like. Serial No. 10 covers agricultural machinery and tractors specifically listed in Serial (1). He further submitted that Hon'ble High Court of Himachal Pradesh was not made aware that there is a Cess on Tractor, rate of Cess is 1/8% which is applicable for other automobiles as well. Ld. A.R. submitted that Board's Circular No 916/6/2010-CX dated 4/3/2010 was issued to clarify th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Subject: Leviability of cess on tractors under Tractor Cess Rules, 1992-reg. It has been brought to the notice of the Board that Hon'ble High Court of Himachal Pradesh in the case of Indo Farm Tractors & Motors Ltd. V/s UOI [2008(222) ELT184 (HP)], has held that Automobile Cess Rules are not applicable for imposition of cess on tractors. The said judgement was upheld by the Hon'ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistry was sought. Law Ministry has clarified that since the decision of the Hon'ble High Court was not rendered in the context of Tractor Cess Rules, 1992, therefore, it is legally correct to collect the tractor cess as per the law. Further, the Hon'ble High Court has also held that the cess on tractors can be recovered if the rules are framed by the Government. As the rules are already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice it was proposed to be recovered under Sr. No. 7 while tractors are more specifically covered under Sr. No. 10. We observe that even Sr. no. 7 is wide enough to cover the said goods. However, since tractors are specifically listed in Sr. No. 10, these will be covered by Sr. No. 10. However the rate of Cess is same viz. 1/8% and will not make any difference in the quantum of demand and according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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