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

The Supreme Court upheld the Tribunal's classification of 'Electronic Automatic Regulators' under Chapter sub-heading 8543.89, reversing the First Appellate Authority's decision. The Court noted that a Central Government Notification dated 01.03.2002 subsequently classified these goods under Chapter sub-heading 9032.89, which applies from that date. Consequently, the appeal was disposed of without further consideration due to the minimal revenue impact involved, confirming the new classification under the Notification.