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2012 (2) TMI 242 - SUPREME COURT OF INDIA
M/S.KEIHIN PENALFA LTD. VERSUS COMMNR. OF CUSTOMS & ANR.
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.