Tariff classification follows a later notification: Electronic Automatic Regulators fell under Chapter sub-heading 9032.89 after 01.03.2002.

Electronic Automatic Regulators were treated as classifiable under Chapter sub-heading 9032.89 for the period after 01.03.2002 because a Central Government notification dated 01.03.2002 specifically covered that product under the tariff entry. The text indicates that this later notification displaced the earlier impugned classification for the post-notification period, with relief granted to that extent. The matter was not examined in detail further, as the stated revenue effect was below the relevant threshold noted in the document.

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Issues: Whether the goods known as Electronic Automatic Regulators were classifiable under Chapter sub-heading 9032.89 for the period after 01.03.2002 in view of the Central Government notification.

Analysis: The appeal concerned classification of the imported goods and the duty demand raised under the Customs Act, 1962. The Court noticed that the Central Government had issued a notification dated 01.03.2002 classifying Electronic Automatic Regulators under Chapter sub-heading 9032.89. In view of that notification, and since the Revenue effect was stated to be less than Rs. 6 lakhs, the Court found it unnecessary to examine the appeal in detail.

Conclusion: For the period after 01.03.2002, Electronic Automatic Regulators were held to fall under Chapter sub-heading 9032.89, and the appeal was disposed of with that clarification.

Final Conclusion: The impugned classification stood displaced for the post-notification period, and the assessee obtained relief to that extent.

Ratio Decidendi: Where a later governmental notification specifically classifies a product under a particular tariff entry, that classification governs the post-notification period.

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