Case Law Details
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 Electronic Automatic Regulators would fall under Chapter sub-heading 9032.89. With this observation and clarification, this appeal is disposed of. No costs.
SUPREME COURT OF INDIA
M/s. Keihin Penalfa Ltd.
Vs.
Commissioner of Customs & ANR.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
