2020 (11) TMI 329 - SCH - Customs

Demand - Anti dumping duty - Classification - Confiscation - Notification No. 138/2002-Cus dated 10.12.2002 - It is not in dispute that the plastic base of the item can be inserted into a socket/holder in General Lighting System (GLS) or in the casing of an emergency lamp - it was held that it is held that the goods imported by the appellant, being CFLs without choke , classifiable under SH 8539 31 10 of the First Schedule to the Customs Tariff Act, would attract Anti-Dumping Duty in terms of Notification No. 138/02-Cus and, therefore, the order passed by the learned Commissioner in the second round of adjudication is liable to be upheld. HELD THAT - There are no reason to interfere with the impugned order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai - appeal dismissed.

Summary

The Supreme Court of India dismissed the appeal and upheld the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai dated 27 April, 2011.