M/S. Keihin Penalfa
Ltd. Vs. Commissioner of Customs & ANR.
[Civil Appellate
Jurisdiction Civil Appeal No.6514 of 2003]
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 1Tribunal 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.
...................J.
(H.L. DATTU)
...................J.
(ANIL R. DAVE)
NEW
DELHI,
FEBRUARY
14, 2012.
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