M/S. KEIHIN PENALFA LTD. vs COMMNR. OF CUSTOMS

The Supreme Court upheld the Tribunal's decision to classify 'Electronic Automatic Regulators' under Chapter sub-heading 8543.89, reversing the First Appellate Authority's findings. The Court noted that a Central Government Notification dated 01.03.2002 classified these goods under Chapter sub-heading 9032.89, which applies from that date. Consequently, the appeal was disposed of without detailed consideration, affirming the classification post-notification.