https://www.taxtmi.com/caselaws?id=332313 An independent body builder constructing bus bodies on duty-paid chassis was treated as not liable for automobile cess again under the Automobile Cess Rules, 1984 and the Industries (Development and Regulation) Act, 1951. The Tribunal relied on Circular No. 41/88, which clarified that the cess was meant to be collected from vehicle manufacturers and not twice on the same vehicle chain. Even if body building amounts to manufacture under Chapter Note 5 of Chapter 87, the statutory scheme did not support a fresh levy on the body builder where cess had already been paid on the chassis. en-us Tue, 12 Jul 2016 00:00:00 +0530 Thu, 05 Jan 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332313 An independent body builder constructing bus bodies on duty-paid chassis was treated as not liable for automobile cess again under the Automobile Cess Rules, 1984 and the Industries (Development and Regulation) Act, 1951. The Tribunal relied on Circular No. 41/88, which clarified that the cess was meant to be collected from vehicle manufacturers and not twice on the same vehicle chain. Even if body building amounts to manufacture under Chapter Note 5 of Chapter 87, the statutory scheme did not support a fresh levy on the body builder where cess had already been paid on the chassis. Case-Laws Central Excise Tue, 12 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332313