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Custom Duty – Electronic Automatic Regulators would fall under Chapter sub-heading 9032.89 – SC
Case Law Details
- Case Name
- M/s. Keihin Penalfa Ltd. Vs. Commissioner of Customs & ANR. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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The Central Government has issued a Notification dated 01.03.2002 and in the said Notification it has classified the Electronic Automatic Regulators under Chapter sub-heading 9032.89. In the present appeal, the Revenue effect is less than Rs.6 lacs and since the Revenue itself has classified the goods in dispute under Chapter sub-heading 9032.89 from 01.03.2002, it may not be necessary for this Court to consider in detail the appeal filed by the assessee. In that view of the matter, for the period after 01.03.2002, in view of the Notification issued by the Central Government, the goods, namely...
