2015 (6) TMI 736

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....se CESTAT vide order No. A/428-432/08/C-1/EB dated 8/5/2008 has held in favour of them. Ld. Counsel also submitted that Hon'ble High Court of Himachal Pradesh in the case of Indo Farm Tractors & Motors Ltd. Vs. UOI [2008 (222) ELT 184 (HP)]  has held that Automobile Cess is not applicable on tractors, the said order was upheld by the Hon'ble Supreme Court. Ld Counsel also submitted that in view of the said position the appeal may be allowed. 3. Ld. A.R. on the other hand submitted that Cess is leviable under Section 9 of the IDRA Act. He further submitted that Cess is applicable on the goods specified in the schedule. Further schedule of IDRA classified different goods under different headings. Serial No. 7 covers various eq....

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....gh Court of Himachal Pradesh in the case of Indo Farm Tractors & Motors Ltd. V/s UOI [2008(222) ELT184 (HP)], has held that Automobile Cess Rules are not applicable for imposition of cess on tractors. The said judgement was upheld by the Hon'ble Supreme Court in CWP No. 895/2005. Subsequent to the said judgement, some of the manufacturers have stopped paying cess on the tractors manufactured by them. 2. A reference was made to the Ministry of Heavy Industry & Public Enterprises, the administrative ministry responsible for Automobile cess, to take suitable action consequent to the Court judgement. The Ministry of Heavy Industry & Public Enterprises has informed that cess on tractors is leviable under the Tractor Cess Rules, 1992 and r....