In a recent judgement of Westinghouse Saxby the Apex Court classified ‘Relays’ under Tariff heading 8608. The Court relied on the ‘Use Test’ of the product and held that note 2(f) of Section XVII would not be applicable. The judgement created chaos in the Auto OEM industry for classification of the parts. In view of this CBIC, has issued instruction to its field officers.In a recent judgement of Westinghouse Saxby the Apex Court classified ‘Relays’ under Tariff heading 8608. The Court relied on the ‘Use Test’ of the product and held that note 2(f) of Section XVII would not be applicable. The judgement created chaos in the Auto OEM industry for classification of the parts. In view of this CBIC, has issued instruction to its field officers.taxmann.com Latest Statutory HappeningsRead More
