M/S. Keihin Penalfa Ltd vs Commnr. Of Customs & Anr

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.

2 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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