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2007 (12) TMI 146 - AT - CustomsNot. 19/2000 grant exemption to Energy saving lamps(CFL) in terms of Indo-Sri Lanka Free Trade Agreement (ISFTA) – goods actually originated from China & only packed in Sri Lanka – intention of evading Anti-dumping Duty - certificate of origin (as per ISFTA) issued by the Sri Lankan authorities based on wrong information - conditions of Rule 7(b) & 7(d) of the Origin Rules, 2000 notified vide Customs Not. 19/2000 are not fulfilled – exemption not available – rather Anti dumping duty payable
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