2008 (12) TMI 196

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..... rder per : P.K. Das, Member (J) (for the Bench)].- Revenue filed this appeal against Order-in-Appeal No. 51/Cus/MRT-II/2005, dated 24-11-05 passed by the Commissioner (Appeals). 2. Relevant facts of the case, in brief, are that the respondent imported two consignments declared as electric bulb parts (parts of CFL) vide two Bills of Entry No. 964/05 and 965/05 both dated 19-9-05. The adjudicating .....

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..... of CFL. 4. Learned advocate on behalf of the respondents placed reliance on Board's Circular No. 528/53/2007-Cus. (TU), dated 25-10-2007 whereby it is clarified that Anti-dumping duty imposed under Notification No. 138/2002-Cus. (supra) does not apply to the parts/components on CFL. It is applicable to complete CFL ready to use. Learned advocate also relied upon the decision of the Tribunal and H .....

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