https://www.taxtmi.com/caselaws?id=368568 Tractor cess was held not to apply to parts, components or accessories cleared separately from tractors, because the levy notification operated on tractors as such and not on component-based clearances. The reasoning distinguished the tractor from its individual parts and rejected any equation between the vehicle and its accessories. Reliance was placed on the circular reasoning for automobile cess, which indicated that cess is not to be levied again on separate body-building or analogous component clearances where the charge is intended only on the vehicle as cleared. The practical effect is that separate clearance of tractor parts does not attract tractor cess under the notification considered. en-us Tue, 09 Oct 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368568 Tractor cess was held not to apply to parts, components or accessories cleared separately from tractors, because the levy notification operated on tractors as such and not on component-based clearances. The reasoning distinguished the tractor from its individual parts and rejected any equation between the vehicle and its accessories. Reliance was placed on the circular reasoning for automobile cess, which indicated that cess is not to be levied again on separate body-building or analogous component clearances where the charge is intended only on the vehicle as cleared. The practical effect is that separate clearance of tractor parts does not attract tractor cess under the notification considered. Case-Laws Central Excise Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368568