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