9911796707
TMI Blog2008 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods in question have not been acquiring PCBs, Metal caps, plastic caps, paper sleeves, etc. The Commissioner (Appeals) observed that sleeves and glass tubes with filament is one among these components which go into making complete CFL and it is constituted only 44% of the total cost of complete CFL. Thus, there is no dispute that the respondents imported parts of CFL - Board’s Circular N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lamps imported under Customs Tariff Heading 85393110 and would attract Anti Dumping duty in terms of Notification No. 138/02-Cus., dated 10-12-02. Commissioner (Appeals) set aside the adjudication order. Hence, the Revenue filed this appeal before this Tribunal. 3. After hearing both the sides and on perusal of the records, it is revealed from the adjudication order that the goods in question hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned DR on behalf of the revenue submits that vide Notification No. 126/2008-Cus., dated 21-11-08, anti-dumping duty is attracted on the importation of parts of CFL. 6. In view of the above, we find that the issue has already been decided vide Board's Circular dated 25-10-07 and decision of the Tribunal whereby it is decided that no Anti-dumping duty would be leviable on parts of C.F.L. durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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