IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.6514 OF 2003

M/S.KEIHIN PENALFA LTD.        ... APPELLANT

VERSUS

COMMNR. OF CUSTOMS & ANR.  ... RESPONDENTS

    O R D E R

1. This  appeal  is  directed  against  the  

judgment  and  order  passed  by  the  Customs,  

Excise and Gold (Control) Appellate Tribunal,  

New Delhi (for short 'the Tribunal') in Appeal  

No.C-517/2001-B  and  C-53/2001-B,  dated  13th  

March,  2003.   By  the  impugned  judgment  and  

order  the  Tribunal  has  confirmed  the  orders  

passed by the Adjudicating Authority, who had  

classified  'Electronic  Automatic  Regulators'  

under  Chapter  sub-heading  8543.89  and  had  

issued a demand notice, inter alia,  demanding  

the duty payable under the provisions of the  

Customs Act, 1962.  The assessee had succeeded  

before  the First  Appellate Authority  but the  

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Tribunal  has  reversed  the  findings  and  the  

conclusions  reached  by  the  First  Appellate  

Authority.  Hence  this  Civil  Appeal  by  the  

assessee.   

2. The assessee's only argument appears to  

be that the goods in question requires to be  

classified under Chapter sub-heading 9032.89.

3. 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.

4. 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.

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5. 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.

...................J. (H.L. DATTU)

...................J. (ANIL R. DAVE)

NEW DELHI, FEBRUARY 14, 2012.  

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