MRP based assessment-Clarification regarding the scope of entry No.97 of the Notification No. 2/2006-CE (N.T.) inserted vide the amending Notification No.11/06-CE (N.T.) (present entry no 107 in the notification No.14/08-CE (NT))-reg

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....nment of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, 16th December, 2008 Subject:  MRP based assessment-Clarification regarding the scope of entry No.97 of the Notification No. 2/2006-CE (N.T.) inserted vide the amending Notification No.11/06-CE (N.T.) (present entry no 107 in the notification No.14/08-CE (NT))-reg. Referenc....

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.... excavators cannot be treated as automobiles. 2.2 Further, as per the Automobile Cess Rules (under the industries (Development and Regulation) Act, 1951), automobile is defined as follows: 'Automobile' means motor cars, buses, trucks, jeep type vehicles, vans, scooters, motorcycles, mopeds, and all other automobiles covered under the sub-heading (5) of Heading 7 'Transportation' of the First....

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....ry or all parts irrespective of their classification should be covered. 3.2 The issue has been examined.  The said entry provides that 'parts, components and assemblies' falling in any heading in the Tariff are covered.  Therefore, it is logical that all 'parts, components and assemblies,' irrespective of their classification shall be covered.  It is also important to note that t....