Supreme Court of India
Westinghouse Saxby Farmer Ltd. v. Commr. of Central Excise Calcutta
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From the 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 – Classification of, under 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 the Interpretation of the Schedule, ‘relays’ are classifiable as parts of ‘railway signalling equipment’, under…
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