Supreme Court upholds classification of 'Electronic Automatic Regulators' under Chapter sub-heading 9032.89Classification of 'Electronic Automatic Regulators' - Revenue classified it under Chapter sub-heading 8543.89 – Central Government vide Notification dated 01.03.2002 classified it under Chapter sub-heading 9032.89 - Held that:- 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 – Decided in favor of assessee.... ... ... Issues:
1. Classification of 'Electronic Automatic Regulators' under Chapter sub-heading 8543.89 or 9032.89.

Analysis:
The Supreme Court heard an appeal against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the classification of 'Electronic Automatic Regulators.' The Adjudicating Authority had classified the goods under Chapter sub-heading 8543.89, leading to a demand notice under the Customs Act, 1962. The assessee, however, argued that the goods should be classified under Chapter sub-heading 9032.89. The Central Government had issued a Notification on 01.03.2002 classifying the goods under Chapter sub-heading 9032.89. The Tribunal had initially ruled in favor of the Adjudicating Authority, but the First Appellate Authority had sided with the assessee. The Tribunal later reversed this decision, prompting the assessee to file a Civil Appeal before the Supreme Court.

The main contention of the assessee was the classification of the goods under Chapter sub-heading 9032.89, as opposed to the classification under Chapter sub-heading 8543.89. The Central Government's Notification dated 01.03.2002 specifically classified the 'Electronic Automatic Regulators' under Chapter sub-heading 9032.89. Given this notification and the fact that the Revenue effect was less than Rs.6 lacs, the Supreme Court found it unnecessary to delve into the details of the appeal. The Court noted that since the Central Government had already classified the goods under Chapter sub-heading 9032.89 from 01.03.2002, the goods in question would fall under this classification. Consequently, the appeal was disposed of with the observation that the goods should be classified under Chapter sub-heading 9032.89 post the specified date, in accordance with the Notification issued by the Central Government. The Court made it clear that no costs were to be awarded in this matter. Classification of 'Electronic Automatic Regulators' - Revenue classified it under Chapter sub-heading 8543.89 – Central Government vide Notification dated 01.03.2002 classified it under Chapter sub-heading 9032.89 - Held that:- 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 – Decided in favor of assessee. M/s. KEIHIN PENALFA LTD. Versus COMMNR. OF CUSTOMS & ANR.
Customs
2012 (2) TMI 242 - Supreme Court - 2012 (278) E.L.T. 578 (S.C.)
SUPREME COURT OF INDIA - SC
Dated:- 14-2-2012
CIVIL APPEAL NO.6514 OF 2003 - -
Customs
H.L. DATTU, ANIL R. DAVE, JJ. 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 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. 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.
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