TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Earthmoving Machinery Exempt from Cess Under Automobiles Cess Rules, 1984; Classified Under Item 11, Not Heading 7(5.</h1> A clarification was issued regarding the applicability of cess on earthmoving machinery under the Automobiles Cess Rules, 1984. After consultation with the Ministry of Law, it was determined that earthmoving machinery, including dumpers, falls under Item 11 of the 1st Schedule to the Industries (Development and Regulation) Act, 1951, rather than Heading 7(5). Consequently, such machinery is not subject to cess under the Automobiles Cess Rules, 1984. This interpretation has been accepted by the relevant Board.
TaxTMI 
TaxTMI 
