Supreme Court of India
Westinghouse Saxby Farmer Ltd. v. Commr. of Central Excise Calcutta
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Central Excise Tariff Act, 1985: Chapter 86, Tariff It em No. 8608 and Chapter 85 Tariff Item No.8536.90 – “Relay s” manufactured by the assessee, used as Railway signaling equ ipment – Taxability of – Classification of, under Tariff It em No. 8608 or 8536.90 – Held: Relays manufactured by the assessee are used solely as part of the railway signaling/traffic contr ol equipment – On the basis of the ‘predominant use’ or ‘sole/princi pal use’ test acknowledged by the General Rules for the Interpret ation of the Schedule, ‘relays’ are classifiable as parts of ‘ra ilway signalling equipment’,
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