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2011 (4) TMI 246 - AT - CustomsDemand - Anti dumping duty - Classification - Confiscation - Notification No. 138/2002-Cus dated 10.12.2002 - It is not in dispute that the plastic base of the item can be inserted into a socket/holder in General Lighting System (GLS) or in the casing of an emergency lamp - what is referred to as CFL in common parlance is the item which is bought by the consumer from the market and inserts in the socket/holder of the GLS/casing of emergency lamp etc - If the argument of the learned consultant is accepted, the item depicted in Figure I should be identical to the glass tube found in Figure II when exploded , but it is actually not. It is nobody s case that the glass tube, when separated from the integrated CFL , could be used as a CFL without choke - the simple test for deciding whether the item imported by the appellant is a CFL without choke is to ascertain whether it is readily usable as such by a retail consumer as a lamp by just inserting in the socket/holder of his GLS - it is held that the goods imported by the appellant, being CFLs without choke , classifiable under SH 8539 31 10 of the First Schedule to the Customs Tariff Act, would attract Anti-Dumping Duty in terms of Notification No. 138/02-Cus and, therefore, the order passed by the learned Commissioner in the second round of adjudication is liable to be upheld - the quantum of penalty will stand reduced to ₹ 20,000 - Decided against the assessee
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