AR. Lakshmanan, J. - (1.) Delay condoned.
(2.) This appeal is directed against the final order No. 1943 of 2004 dated 06.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore in Appeal NO. E/399/2001. The appellant before us is the Commissioner of Central Excise, Bangalore.
(3.) We have heard Mr. T.S. Doabia, learned senior counsel for the appellant and Mr. A.R. Madhav Rao, learned Counsel for the respondent. The issue involved in the present appeal is whether the Single Panel Circuit Breakers are classifiable under CSH 8535.00 (rate of duty 5%) as claimed by the assessee or under CSH 8537.00 (rate of duty 20%) as per the revenue and whether the Boards Circular F.No.32/8/94-CX (Section 37B Order) dated 14.7.2004, which has clarified that the Single Panel Circuit Breakers are classifiable under Chapter 85.37, has retrospective effect.;