TMI Blog2006 (7) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... hattacharjee, Consultant, for the Appellant. Shri A. Hore, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is for dispensation with the condition of pre-deposit of duty of Rs. 87,97,302/- confirmed against the appellants/applicants as anti-dumping duty and of Rs. 5,91,439/- confirmed as SAD. In addition, personal penalty of identical a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of release, were tested by the Electronics Regional Test Laboratory (East), Standardisation Testing Quality Certification Directorate, Government of India, Salt Lake City, Kolkata. On such test, PL Lamps were found to be compact fluorescent lamps attracting anti-dumping duty in terms of Notification No. 138/2002-Cus., dated 10-12-02, vide which the earlier provisional notification was made final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect. 7. After appreciating the submissions made by both sides, we prima-facie do not find favour with the appellants pleas. The present proceedings relate to mis-declaration of the description of the goods. Whereas the appellants described the goods as P.L. lamps, the same, on test, was found to be fluorescent lamps without choke. Inasmuch as the goods were imported from China, they were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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