WESTINGHOUSE SAXBY FARMER LTD. vs COMMR.OF CENTRAL EXCISE CALCUTTA

The Supreme Court addressed the appeal of Westinghouse Saxby Farmer Ltd. regarding the classification of their product 'Relays' for excise duty purposes. The court examined the classification under Tariff Item No. 8536.90 versus 8608, noting the changes in effective excise duty rates that affected the appellant's classification. Ultimately, the court upheld the decision of the CESTAT, affirming the classification of the relays under the appropriate tariff heading based on the nature of the goods and applicable excise rates.