Whether “Relays” manufactured by an appellant used only as Railway signalling equipment would fall under Chapter 86, Tariff Item 8608 of the Central Excise Act?


Last updated: 10 April 2021

Court :
Supreme Court of India

Brief :
Aggrieved by the dismissal of their appeal by the  Customs Excise and Service Tax Appellate Tribunal (for short “CESTAT”), the assessee has come up with the present appeal under Section 35 L(b) of the Central Excise Act, 1944.

Citation :
CIVIL APPEAL NO.37 OF 2009

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