2014 (1) TMI 957

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....er D.N. Panda: The precise question involved in this appeal is whether motor vehicle cess shall be payable by the appellant manufacturing body on the chassis supplied by ultimate manufacturer. According to the appellant, chassis is a motor vehicle and once chassis has suffered cess, there cannot be levy on the manufacturer done over the chassis. The assessee was guided by the Board Circular No.....

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....ng done by the appellant on the chassis, the adjudication is correct. Revenue says that by the chapter note, implementation of Cess Rules equally follow the object of levy since Rule 2 (Automobile Cess Rules), 1984 support the Revenue's contention bringing motor vehicles to the purview of law which are referred in Industries (Development and Regulation) Act, 1951. 3. Heard both sides and peruse....