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2016 (3) TMI 702 - CESTAT NEW DELHI

2016 (3) TMI 702 - CESTAT NEW DELHI - 2016 (335) E.L.T. 331 (Tri. - Del.) - Leviability 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 goo .....

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-2016 - Ashok Jindal, Member (J) And R. K. Singh, Member (T) For the Appellant : Ms Seema Jain, Adv For the Respondent : Mr K Poddar, DR ORDER Per Ashok Jindal The appellant M/s. Rajsi Industries and Mr. Rajender Kumar Modi are in appeal against the impugned order. 2. The facts of the case are that M/s. Rajsi Industries imported one consignment declaring goods as "Energy Saving Glass Tubes Burner U Shape 32 W (parts of CFL)", classifiable under CTH 85399090 from China. The Bill of Entr .....

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of U shape 32 Watt CFL burner. However, it is alleged that one 2-U shaped sealed CFL loosely packed. The above description would be independently used for manufacture of CFL having less than 26Watt and therefore attract anti dumping duty in terms of Notification No.55/2009-Cus, dated 26.05.2009. Therefore, it was alleged that the goods have been mis-declared and 100% examination was ordered. The representative samples were drawn and sent to M/s. CRCL, M/s. Electronic Regional Test Lab (North), O .....

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rom Mr. RK Agarwal, Chartered Engineer, who observed that these are four different pieces of U-tubes and did not find any inter-connections between four pieces of U-tubes to allow continuous flow of gas and it is recommended to be 4 separate ballasts and also stated that he did not find one single set of combination of 4 U-tube being sold in the market commonly. On the basis of these facts, it was held by the adjudicating authority that the appellant had mis-declared the goods as Energy Saving G .....

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are before us. 3. Ld. counsel for the appellants appeared before us with the samples of the goods imported and explained their usage. She submits that the goods are to be assessed as presented and it is no doubt that the goods are combination of 4 2-U tube, which is comprising of 32W by making one combination of energy saving glass tube burner. She also submitted that these energy saving burners of 32W are easily available in the market and also produced one manufacture of the same, i.e., M/s. E .....

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