https://www.taxtmi.com/caselaws?id=761065 Education cess and secondary and higher education cess were held not leviable on automobile cess because automobile cess is imposed under the Industries (Development and Regulation) Act, 1951 and the Automobile Cess Rules, 1984, not as a duty of excise or customs levied and collected by the Department of Revenue. Relying on Circular No. 978/2/2014-CX and prior precedent, the tribunal treated automobile cess as outside the excise-duty base for computing such cesses. The demand was unsustainable, and the impugned demand and consequential orders were set aside. en-us Fri, 19 Jul 2024 00:00:00 +0530 Tue, 05 Nov 2024 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761065 Education cess and secondary and higher education cess were held not leviable on automobile cess because automobile cess is imposed under the Industries (Development and Regulation) Act, 1951 and the Automobile Cess Rules, 1984, not as a duty of excise or customs levied and collected by the Department of Revenue. Relying on Circular No. 978/2/2014-CX and prior precedent, the tribunal treated automobile cess as outside the excise-duty base for computing such cesses. The demand was unsustainable, and the impugned demand and consequential orders were set aside. Case-Laws Central Excise Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761065