M\/s Craftman Automation Pvt. Limited Versus CCE&CGST, Ujjain
Central Excise
2018 (11) TMI 828 – CESTAT NEW DELHI – 2019 (369) E.L.T. 1237 (Tri. – Del.)
CESTAT NEW DELHI – AT
Dated:- 22-10-2018
Ex. Appeal No. 51888 of 2018 – Final Order No. 53213\/2018
Central Excise
Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical)
\nSh. R. K. Ambwani, Advocate for the appellant
\nSh. H. C. Saini, AR for the Respondent
\nORDER
\nPer: Anil Choudhary:
\nThe present appeals are directed against the IND-EXCUS-000-APP-503-17-18 dated 16.01.2018 passed by the Commissioner (Appeals), CGST & CEx, Indore wherein he has upheld the order passed by the primary adjudicating authority. In the impugned order, the Commissioner (Appeals) has held that Tractor cess is imposable on the parts and accessories of the Tractors in terms by Notification dated 06.09.1985 issued by the Department of Heavy Industries, New Delhi amended by Notification dated 12.11.1993.
\n2. Brief fact<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plied as per Central Excise Act (supra). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vocate that the ratio laid down in the aforesaid judgments are mutatis-mutandis applicable for imposition of tractor cess on the parts, components and accessories of tractor, is to be treated at par with that of automobile cess for the levy on the component and part of the automobile. He further stated that Commissioner (Appeals) has not considered the relevant provision of the IRDA Act, Notification regarding the imposition of cess on the tractor, in proper perspective and not decided the issue regarding the application thereof on the parts\/ components of tractor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Craftman Automation Pvt. Limited Versus CCE&CGST, UjjainCentral Excise2018 (11) TMI 828 – CESTAT NEW DELHI – 2019 (369) E.L.T. 1237 (Tri. – Del.)CESTAT NEW DELHI – ATDated:- 22-10-2018Ex. Appeal No. 51888 of 2018 – Final Order No. 53213\/2018Central ExciseMr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Sh. R. K. Ambwani, Advocate … Continue reading “M\/s Craftman Automation Pvt. Limited Versus CCE&CGST, Ujjain”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15048","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15048"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15048\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. Ld. Advocate appearing on behalf of the appellant submitted that on perusal of the notification regarding imposition of tractors cess, it is evident that cess is leviable on 'tractor' and not on the parts, components and accessories thereof . As the Government of India has not notified the same by the independent notification. It is also impressed upon by the ld. Advocate that the tractor cess is applicable to the tractors only and is not leviable to parts and accessories thereof. In support of the argument, he has relied upon the case laws in the case of CCE, Jamshedpur vs. Tata Motors Ltd. -2016 (336) ELT 208 regarding the imposition of automobile cess alongwith the other decision namely S. M. Kannappa Automobiles P. Ltd. vs. CCE, Bangalore – 2008 (224) ELT 467 (Tri. Bang.). He also referred to Circular No. 41\/88, dated 31.08.1988 issued by the Ministry of Finance, New Delhi regarding levy of cess on automobiles consequent upon the introdu<\/p>\n
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\n4. On the other hand, ld. AR appearing for the Revenue reiterated the ground contended in the aforesaid order.
\n5. Heard the parties and perused appeal record.
\n6. The issue before us is to decided as to whether the tractor cess is leviable on the part and component of the tractor cleared by the appellant. After going through the case laws cited and circular issued by the Ministry of Finance, it is clear that part and acces<\/p>\n
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