Supreme Court · 2021 INSC 158 · Decided 8 March 2021
Westinghouse Saxby Farmer LTD. v. COMMR. of Central Excise Calcutta
- Court
- Supreme Court of India
- Citation
- 2021 INSC 158 · [2021] 3 S.C.R. 622
- Case number
- CIVIL APPEAL No. 37/2009
- Decided
- 8 March 2021
- Bench
- S.A. BOBDE, A.S. BOPANNA, V. RAMASUBRAMANIAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
Central Excise Tariff Act, 1985: Chapter 86, Tariff Item No. 8608 and Chapter 85 Tariff Item No.8536.90 - "Relays" manufactured by the assessee, used as Railway signaling equipment - Taxability of Tariff Item No. 8608 or 8536.90 - Held: Relays manufactured by the assessee are used solely as part of the railway signaling/traffic control equipment - On the basis of the 'predominant use' or 'sole/principal use' test acknowledged by the General Rules for
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