Tata Motors Limited

The Appellate Authority for Advance Ruling set aside the ruling pronounced bh the Advance Ruling Authority, holding that  for the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only, and accordingly, the vehicle whose ground clearance in unladen condition is more than 170mm but below 170mm in laden condition, will not get covered under Sr. No. 52B of Cess Rate Notification.