Application of Principal User Test is important to classify Relays under Railways Signaling Equipment


Last updated: 11 September 2021

Court :
Supreme Court of India

Brief :
In Westinghouse Saxby Farmer Ltd. v. Commissioner of Central Excise Calcultta [CIVIL APPEAL NO.37 OF 2009 dated March 08, 2021], the current appeal has been filed discussing the taxability of 'Relays', which is used as a part of Railway Signalling System. Westinghouse Saxby Farmer Ltd ('the Appellant') has come in the Court aggrieved by the dismissal of appeal challenging the same by the Hon'ble CESTAT, Kolkata vide order dated March 26, 2008.

Citation :
CIVIL APPEAL NO.37 OF 2009 dated March 08, 2021

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Bimal Jain
Published in Excise
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