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of <h1>Dispute Over Motor Vehicle Cess Calculation: Should It Include Excise Duty? CEGAT Ruling u/s 4 Challenged.</h1> The circular addresses the issue of determining the assessable value for levying cess on motor vehicles. It questions whether the value should be based on the ex-factory wholesale price as per Section 4 of the Central Excise & Salt Act, 1944, or if it should include excise duty. The Central Excise and Gold Appellate Tribunal (CEGAT) ruled that the assessable value should follow Section 4, but the department has appealed this decision. Until the appeal is resolved, the Board has decided to levy cess on a value that includes excise duty, and demands should be issued accordingly to maintain the matter's status.
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