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TMI Blog2016 (3) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 - Application No. C/MISC/51984/2015-CU[DB], Appeals No. C/53222 And 52974/2015-CU[DB] - Final Order Nos. C/A/50055-50056/2016-CU(DB) - Dated:- 13-1-2016 - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em under one lamp and PCBs, neither available nor sold in the market and each U-tube is of 8W - 9W. An opinion is also sought from 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 Glass Tubes Burner U Shape 32 W (parts of CFL) and in fact, it is a combination of 4 U shape burner of 8W each, which attra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the impugned order is based on the technical report. Therefore, the adjudicating authority has passed an appropriate order. 5. Heard parties and considered the submissions. 6. During the course of arguments, ld. counsel for the appellant produced the sample of item imported and explained the usage of after importation thereof. For ease of convenience, photographs of the same are reproduced below:- From the above photographs, we find that it 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 as per the evidences produced by the appellant before us and cannot be segr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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