Automobile cess applicability clarified: earthmoving machinery including dumpers is not subject to the automobile cess under classification rules.

Earthmoving machinery, including dumpers, is not chargeable to the automobile cess because it is classified under the First Schedule to the I (D & R) Act rather than the automotive heading relied upon for cess liability; the Ministry of Law advised this view and the Board accepted it, providing an administrative clarification of classification-based tax treatment under the Automobile Cess Rules.

---

---

---