2016 (8) TMI 974

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....vocate for the Appellants Shri Sanjay Jain, AR for the Respondent ORDER After hearing both sides, we find that the appellants are engaged in the manufacture of agriculture tractors, in respect of which the lower authorities have confirmed the demand of Cess leviable under Automobile  Cess Rules, 1984. 2.  The appellants grievance is that  tractor would not attract Centra....

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....ant is under Automobile Cess Rules though not applicable to them but rate of duty applied by the adjudicating authority  is by adopting the said order dated 6.9.1985.  The said order was subsequently amended vide another  order dated 12.11.1993 wherein  the words and figures "Tractors of tractor of  power take off horse power exceeding 25", the words substituted with - "Tr....