Cess on motor vehicles applies at manufacturer clearance and should not be re levied where chassis cess was already paid. The levy targets vehicle manufacturers and not independent body builders: cess must be levied and collected on vehicles as cleared from manufacturers' premises, and no further cess should be imposed where an independent body builder fits a body on a chassis on which cess has already been paid, since applying the Tariff Act levy twice would exceed the maximum rate permitted under the IDR Act, 1951.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess on motor vehicles applies at manufacturer clearance and should not be re levied where chassis cess was already paid.
The levy targets vehicle manufacturers and not independent body builders: cess must be levied and collected on vehicles as cleared from manufacturers' premises, and no further cess should be imposed where an independent body builder fits a body on a chassis on which cess has already been paid, since applying the Tariff Act levy twice would exceed the maximum rate permitted under the IDR Act, 1951.
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