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![Tractor Cess not leviable on part and Component of Tractor: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Tractor-Cess-CESTAT-Taxscan.jpg "Tractor Cess not leviable on part and Component of Tractor: CESTAT [Read Order]")
Tractor Cess not leviable on part and Component of Tractor: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the tractor cess cannot be imposed on the parts and...