Instructions regarding automobile cess

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..... Sir, Instances have been brought to the notice of the Board wherein in certain cases the Department has sanctioned the rebate of automobile cess paid on the goods exported on payment of duty even though it is not covered under the Explanation in the notification No. 19/2004 CE(NT) dated 06.09.2004. For granting such rebate, reliance has been placed on rule 3 of the Automobile Cess Rules, 1984,....

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....tification the term 'duty' has been defined in the Explanation I. Therefore, rebate of only those duties, which are included in this Explanation can be given as rebate on exported goods. This position has also been confirmed by the Tribunal in the case Collector of Central Excise Vs. Mahindra & Mahindra Ltd. (1991(53) ELT.408(Tribunal). Further, rule 3 of the Automobile Cess Rules, 1984 cannot be ....