https://www.taxtmi.com/caselaws?id=3029 Tractors were treated as agricultural machinery, not automobiles, so cess could not be recovered under the Automobile Cess Rules, 1984. The writ was not premature because no recovery machinery or procedural framework was shown for enforcing the levy, and the maintainability objection failed. Exemption from excise duty was held not to extend automatically to cess under the Industries (Development and Regulation) Act, 1951 or to education cess under the Finance Act, 2004, as exemption notifications are construed strictly and only cover what they expressly state. Education cess could also be computed on a notional excise duty base even where duty itself was not collected. en-us Mon, 16 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3029 Tractors were treated as agricultural machinery, not automobiles, so cess could not be recovered under the Automobile Cess Rules, 1984. The writ was not premature because no recovery machinery or procedural framework was shown for enforcing the levy, and the maintainability objection failed. Exemption from excise duty was held not to extend automatically to cess under the Industries (Development and Regulation) Act, 1951 or to education cess under the Finance Act, 2004, as exemption notifications are construed strictly and only cover what they expressly state. Education cess could also be computed on a notional excise duty base even where duty itself was not collected. Case-Laws Central Excise Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3029