2014 (2) TMI 1175 - SCH - Customs

Exemption under Notification No. 19/2000-Cus. (N.T.) - exemption to Energy saving lamps(CFL) in terms of Indo-Sri Lanka Free Trade Agreement (ISFTA) - Supreme Court after hearing the appellant dismissed the appeal as barred by limitation filed against the decision of Tribunal 2007 (12) TMI 146 - CESTAT, BANGALORE , wherein Tribunal held that there was 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.