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of <h1>Supreme Court Ruling Alters Classification of 'Relays' Under Excise Tariff, Emphasizing 'Sole Use' Test Over Exclusion Clauses.</h1> The circular addresses the implications of a Supreme Court judgment regarding the classification of 'relays' as parts of railway signaling equipment under the Central Excise Tariff. The judgment prioritizes the 'sole or principal use' test over exclusion clauses, creating divergent practices in classifying automobile parts under Customs Tariff. The circular emphasizes that classification issues should consider all relevant factors, including Supreme Court decisions and HS Explanatory Notes. It mentions a review petition filed against the judgment and advises that assessments should holistically consider all relevant aspects. Feedback on implementation difficulties is encouraged.
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