Home Case Index All Cases Customs Customs + SCH Customs - 2020 (11) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 329 - SCH - 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 - it was held that 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. HELD THAT:- There are no reason to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai - appeal dismissed.
|