CBIC issued instructions on applicability of Judgement of ‘Westinghouse’ on ‘auto parts’
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- By Chetan Kulasri
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- Last Updated on 17 February, 2026
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Instruction No. 1/2022-Customs Dated January 5th, 2022
In a recent judgement Honorable Supreme Court in case of Westinghouse Saxby, the Apex Court classified ‘Relays’ under Tariff heading 8608. The Court relied on the ‘Use Test’ of the product and held that note 2(f) of Section XVII would not be applicable.
This judgement created chaos in the Auto OEM industry for classification of the parts. However, this decision was challenged and department has filed review petition. In view of this, CBIC has issued instruction to its field officers.
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