Instructions of CBIC on applicability of Judgement of ‘Westinghouse’ on ‘auto parts’ to remain intact
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- By Chetan Kulasri
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- Last Updated on 10 October, 2022
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Instruction No. 25/2022- Customs dated October 3rd, 2022
In landmark judgement 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. The judgement created chaos in the Auto OEM industry for classification of the parts. In view of this CBIC has earlier issued instruction to its field officers. Now, it is clarified that instructions will still remain valid as review petition has been dismissed.
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