CBIC Instruction on ‘Westinghouse’ Judgement & its implications on ‘AUTO OEMs’

Taxmann’s Indirect Tax Research and Advisory Team

The CBIC recently has issued an instruction for its officers on applying the recent judgment of the Supreme Court in the case of Westinghouse Saxby Farmer Ltd. [2021] 125 taxmann.com 243 (SC) for the classification ‘Auto parts’. In this document, the Taxmann’s Indirect Tax Research and Advisory Team has analysed the given judgment and the CBIC instruction.

Important research points covered:

a) Background of Westinghouse judgment of Supreme Court (Supra)

b) Instruction issued by CBIC

c) Relevance of HS Explanatory notes in classification

d) Impact of filing review petition on classification of auto parts

Click Here to see the Judgment

Click Here to Read the Full Notification