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2014 (5) TMI 447 - CESTAT KOLKATAEvasion of Anti-Dumping Duty – Mis-declaration of imported goods as Electrical goods – CFL or Other than CFL - Whether the impugned goods are CFL (with/without choke) attracting Anti-Dumping Duty or as the case may be, other than CFL - Held that:- The items such as, ‘Discharge Tube mounted on shell cover’, ‘plastic cone’, ‘sealed glass tubes’ etc. when imported separately, were not considered as CFL - It is held that these were parts, as they required various other components like choke, PCB assembly and plastic end caps which could be fitted to form CFL - Also Board’s Circular issued under letter F.No.528-53/2007-Cus.TRU dated 25.10.2007 clarified that Anti-Dumping Duty is leviable on CFL and parts of CFL - Assessees have been disputing to the findings of Test Reports and the Trade Enquiry - While the ld. Adjudicating Authority had accepted their request for retesting of the samples and asked the ADG (DRI) for arranging to draw fresh samples, but the same had not been complied with – Samples were not re-tested in spite of the importers disputing the earlier Test Report and that the direction of the ld. Adjudicating Authority for re-testing was not followed – Principle of natural justice was not followed in this case and therefore, in the interest of justice, it would be prudent to remit back the case to the ld. Adjudicating Authority for fresh order – Decided in favour of assesse.
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