https://www.taxtmi.com/caselaws?id=370485 Tractor cess was held not leviable on parts, components and accessories cleared separately from tractors, because the notification attached the levy to the tractor itself and not to its constituent items. The Tribunal read the cess notification with the Industrial (Development and Regulation) Act, 1951 and the Tractor Cess Rules, and concluded that parts and accessories cannot be equated with the tractor for cess purposes. It also drew support from the CBEC circular on automobile cess, which recognised that a levy intended on the vehicle as cleared is not attracted again on independent component-based clearances. en-us Mon, 22 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370485 Tractor cess was held not leviable on parts, components and accessories cleared separately from tractors, because the notification attached the levy to the tractor itself and not to its constituent items. The Tribunal read the cess notification with the Industrial (Development and Regulation) Act, 1951 and the Tractor Cess Rules, and concluded that parts and accessories cannot be equated with the tractor for cess purposes. It also drew support from the CBEC circular on automobile cess, which recognised that a levy intended on the vehicle as cleared is not attracted again on independent component-based clearances. Case-Laws Central Excise Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370485