T A BL E Description of Rate of duty class of goods of excise 1 2 Motor cars, buses1/8 percent trucks, jeep typead valorem vehicles, vans, scooters, Motor cycles, mopeds and all other automobiles.
95 OF 1988 JU D G ME N T P. BHARUCHA, J. The Revenue assails the companyrectness of thejudgment and order of the Customs,Excise and Gold Control Appellate Tribunal.
Imposition of cess on scheduled industries in certain cases 1 There may be levied and companylectedas acess for the purposes of this Act on all goods manufactured or produced in any such scheduled industry as may be specified in this behalf by the Central Government bynotified order a duty of excise at such rate asmay be specified in thenotified order a duty of excise at such rate asmay be specified in thenotified order, and different rates may be specified for different rates may bespecified for differentgoods or different classes of goods Provided thatno suchrate shall in any case exceed two annas per cent of value of the goods Explanation In this sub section, the expression value inrelation toany goods shall be deemed to be the wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of manufacture and at the time of their removal therefrom, without any abatement or deduction whatever except trade discount and the amountof dutythen payable.
The said cessmay be recovered inthe same manner as an arrear of land revenue.
WITH CIVIL APPEAL NO.
The relevant provisions are reproduced The Industries Development Regulation Act, 1951 S.9.
The appeals involve the interpretation of Section 9 of the Industries Development and Regulation Act, 1951, the numberification dated 28th December, 1983, issued thereunder andRules 2 and 3 of the Automobile Cess Rules, 1984.
