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TMI Blog2015 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Automobiles (motor cars, buses, trucks, motor cycles, scooters and the like)”, which indicates that all types of vehicles would get covered under the expression automobiles. - all the demands are within the period of limitation and the appellant has also not specifically pleaded any financial hardship and has not produced any evidentiary documents on record to that effect. As such, we are of the view that the appellant should be directed to deposit the entire amount of dues involved in all the four stay petitions - Partial stay granted. - E/20513-20514 & 20519-20520/2014-DB - Stay Order Nos. 20415-20418/2015 - Dated:- 10-2-2015 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri G. Shivadas, Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas the vehicles in question are specifically designed defence vehicles. By drawing our attention to the provisions of Section 9 of the Industries (Development Regulation) Act, 1951, he submits that only the scheduled industries and scheduled goods can be levied to cess. He submits that item 7 of the 1st schedule to the said Act mentioned transportation whereas item 37, relates to defence industries. It is the contention of the appellant that they cannot be held to be automobiles industry inasmuch as the vehicles being manufactured by them are neither motor cars, buses, trucks, motor cycles and the scooters. On the other hand they specifically fall under defence industries wherein only arms and ammunitions can be levied to cess. He also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are conveyances for transportation of passengers and goods on roads. Admittedly, the defence vehicles being manufactured by the assessee are meant for transportation of passengers as also the goods, even though for defence purposes. As such it has to be held that the vehicles being manufactured by the appellants are covered by the term automobiles and as such are leviable to automobile cess. 6. After appreciating the submissions made by both sides, we note that in terms of the decision of the Hon ble High Court of H.P. in the case of Indo Farm Tractors Motors Ltd. (supra), the fact that the excisable item is exempted from excise duty does not lead automatically to the exemption of cess. As such the only issue required to be decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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