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of <h1>Supreme Court Ruling on 'Automobile Parts' Classification: Instruction 01/2022 Still Applies, Says Ministry of Finance.</h1> The circular addresses the implications of a Supreme Court judgment concerning the classification of 'automobile parts' in the case involving M/s Westinghouse Saxby Farmer Ltd. and the Commissioner of Central Excise, Kolkata. Despite a dismissed review petition, the Ministry of Finance's Department of Revenue clarifies that the existing Instruction 01/2022 remains valid, as it provides specific reasons for its applicability to certain goods. The law remains unchanged, and any implementation difficulties should be reported to the Board. The document is directed to various customs and tax officials under the Central Board of Indirect Taxes & Customs.
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