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of <h1>Ministry Confirms Tractor Cess Rules, 1992, Still Apply; Authorities to Enforce Collection Despite Court Ruling on Automobiles.</h1> The circular addresses the applicability of cess on tractors under the Tractor Cess Rules, 1992. Following a court ruling that the Automobile Cess Rules do not apply to tractors, some manufacturers ceased paying the cess. However, the Ministry of Heavy Industry & Public Enterprises clarified that the Tractor Cess Rules, 1992, still mandate the cess. The Law Ministry confirmed that the court's decision did not consider these rules, thus allowing for the collection of the cess. The circular instructs relevant authorities to enforce the cess collection and informs trade and industry stakeholders accordingly.
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