2016 (3) TMI 702 - AT - Customs

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 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

Summary

Issues:
Mis-declaration of imported goods as "Energy Saving Glass Tubes Burner U Shape 32 W", applicability of anti-dumping duty, reliability of technical reports, liability for penalty and confiscation.

Analysis:
The case involved the mis-declaration of imported goods by M/s. Rajsi Industries as "Energy Saving Glass Tubes Burner U Shape 32 W" from China, which were found to be a combination of 4 U-shaped burners of 8W each. The jurisdictional commissioner alleged mis-declaration and ordered 100% examination. Various samples were sent for testing, with conflicting reports received from different labs and experts. The adjudicating authority confirmed anti-dumping duty of Rs. 87,59,706/-, imposed a redemption fine of Rs. 6 lakhs, and penalties on the company and an individual. The appellants challenged this order.

The appellants argued that the goods were correctly declared as a combination of 4 U-shaped tubes making a 32W burner, which is a marketable product and not subject to anti-dumping duty. They questioned the reliability of the technical reports provided by different labs and experts, claiming the goods should be released without any duty or penalties. The Departmental Representative supported the findings of the impugned order based on the technical report.

After considering the submissions and examining the samples produced by the appellant, the Tribunal observed that the imported item was indeed a combination of 4 U-tubes forming a 32W tube, marketable and operable as one lamp. It was concluded that the goods were correctly declared and did not fall under the purview of the anti-dumping duty notification. Therefore, no duty was leviable, and the goods were not liable for confiscation or penalties.

In the final decision, the impugned order was set aside, and the appeals were allowed with consequential relief. The Miscellaneous Application filed was disposed of along with the appeals.