Automotive Cess is levied and collected in terms of Notification No. S.O. 932(E) dated 28.12.1983 of Department of Heavy Industry issued under sub section (1) of Section 9 of the ID Act and , further , as per the Auto Cess Rules, 1984, Cess on sale of automobiles is levied @ 1/8th of one percent ad valorem. For sake of administrative convenience, this Cess is collected along with excise duty collections but is maintained by Finance Ministry is a separate Head of Account. From these collections, Ministry of Finance allocates fund to Department of Heavy Industry annually in Non Plan budget, which is being used to fund pre-competitive R&D projects for the benefit of the industry through a transparent process of Cess Committee chaired by Secretary (Heavy Industry).
Minutes of the meeting of Sanctioning Committee under Auto Cess Fund held on 19th July 2016.
Minutes of the meeting of Sanctioning Committee under Auto Cess Fund held on 27th September 2016.
Minutes of the meeting of Sanctioning Committee under Auto Cess Fund held on 9th March 2017.