Leviability of cess on tractors under Tractor Cess Rules, 1992-reg.

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....tor Generals, All Chief Commissioners of Central Excise (including LTU), All Chief Commissioners of Customs & Central Excise, All Chief Commissioners of Customs. Sir/ Madam, Subject: Leviability of cess on tractors under Tractor Cess Rules, 1992-reg. It has been brought to the notice of the Board that Hon'ble High Court of Himachal Pradesh in the case of Indo Farm Tractors & Moto....

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.... of the Hon'ble Courts and the Hon'ble Court has passed the order without having any occasion to consider these rules. In view of the said situation, the opinion of the Law Ministry was sought. Law Ministry has clarified that since the decision of the Hon'ble High Court was not rendered in the context of Tractor Cess Rules, 1992, therefore, it is legally correct to collect the tractor cess as per ....