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2016 (3) TMI 702 - CESTAT NEW DELHILeviability of anti-dumping duty - Import of "Energy saving 32W 4 U shaped tubes" from China- Held that:- the declared good is a combination of 4 U-tubes joint together to make a tube of 32W, which can be used as one lamp and can be operated by one PCBs and same is marketable in the market and easily available in the market and cannot be segregated without breakage/wastage. So the appellant has correctly declared the good as "Energy saving 32W 4 U shaped tubes" as it is an item of 32W, therefore it does not come under the purview of Notification No.55/2009-Cus, dated 26.05.2009 to demand anti-dumping duty and the same is not leviable. Also the gods are not liable for confiscation and no penalty is imposable. - Decided in favour of appellant with consequential relief
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