https://www.taxtmi.com/caselaws?id=242741 In stay proceedings, the tribunal treated the motor vehicle cess under Section 9 of the Industries (Development and Regulation) Act, 1951 as prima facie applicable to body building activity on chassis supplied by the ultimate manufacturer. Chapter Note 4 to Chapter 87 and Rule 2 of the Automobile Cess Rules, 1984 were read as supporting the revenue's case, and the earlier Board Circular was considered unable to override the chapter note. On that basis, waiver of pre-deposit was refused and the appellant was directed to deposit Rs. 15 lakhs as a condition for continuation of the stay proceedings. en-us Mon, 04 Mar 2013 00:00:00 +0530 Mon, 20 Jan 2014 06:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242741 In stay proceedings, the tribunal treated the motor vehicle cess under Section 9 of the Industries (Development and Regulation) Act, 1951 as prima facie applicable to body building activity on chassis supplied by the ultimate manufacturer. Chapter Note 4 to Chapter 87 and Rule 2 of the Automobile Cess Rules, 1984 were read as supporting the revenue's case, and the earlier Board Circular was considered unable to override the chapter note. On that basis, waiver of pre-deposit was refused and the appellant was directed to deposit Rs. 15 lakhs as a condition for continuation of the stay proceedings. Case-Laws Central Excise Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242741