Implication of the judgement of the Hon'ble Apex Court in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata

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..... no 227B, North Block, New Delhi, Dated the 03rd of October, 2022. To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Director Generals/ Director Generals under CBIC. Madam/Sir, .....

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..... and the opinion of the learned Additional Solicitor General was also sought on the matter. 3. In terms of the opinion received, it is clarified that the Instruction 01/2022 dated 05-01-2022 has brought out distinguishing reasons as to how the decision of the Supreme Court would apply only to the goods in the facts and circumstances. The law continues to remain the same and therefore, the instruc .....

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