https://www.taxtmi.com/caselaws?id=325518 Imported goods were found, on samples, photographs and market evidence, to be a marketable 32W unit made up of four U-shaped tubes operated as one lamp by a single PCB. On that factual basis, the declaration was accepted and the goods were treated as outside the product category covered by the relevant anti-dumping notification. As the notification did not apply to the imported article as presented, anti-dumping duty was not leviable. Confiscation and penalties based on alleged misdeclaration also could not survive and were set aside, with consequential relief following. en-us Wed, 13 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325518 Imported goods were found, on samples, photographs and market evidence, to be a marketable 32W unit made up of four U-shaped tubes operated as one lamp by a single PCB. On that factual basis, the declaration was accepted and the goods were treated as outside the product category covered by the relevant anti-dumping notification. As the notification did not apply to the imported article as presented, anti-dumping duty was not leviable. Confiscation and penalties based on alleged misdeclaration also could not survive and were set aside, with consequential relief following. Case-Laws Customs Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325518