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?

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Last updated: 10 April 2021
Quick Summary
This Supreme Court case concerns whether 'Relays' manufactured by Westinghouse Saxby Farmer Ltd., used exclusively for railway signalling, should be classified under Tariff Item 8608 of the Central Excise Act, which covers railway signalling equipment. The appellant argued for this classification, distinguishing them from general electrical relays which fall under a different tariff item. The court's decision clarifies the excise duty applicable to these specific components.

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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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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