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

IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.37 OF 2009
WESTINGHOUSE SAXBY FARMER LTD. …Appellant(s)
Versus
COMMR. OF CENTRAL EXCISE CALCUTTA …Respondent(s)

J U D G M E N T

V. RAMASUBRAMANIAN, J.

1. 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.

2. We have heard Shri Kunal Chatterji, learned counsel for the appellant/assessee and Ms. Nisha Bagchi, learned standing counselfor the respondent.

3. The appellant is a company wholly owned by the StateGovernment of West Bengal. It is engaged in the manufacture of “Relays” which is used as part of the Railway signaling system.

4. A ‘Relay’ is generally an electrically operated switch, used tocontrol a circuit. They may also be used where several circuits must be controlled by one signal.

5. Though essentially relays are electrical equipment, they may also form part of Railway signaling equipment.

6. While the normal electrical relays fall under Tariff Item No.8536.90, ‘Railways and Railways signaling equipment’ fall under No. 8608.

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