2005 (8) TMI 474

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....or the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The appellants herein imported a consignment declared as "Electronic Ballast with housing for Compact Fluorescent Lamps' and claimed classification of the goods under Heading 8504.10 under OGL. On the basis of the description given in the Bill of Entry and the Invoice, the goods were assessed on second check basis and t....

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....cause notice dated 13-1-1999 was issued proposing confiscation of the goods and proposing imposition of penalty upon the importers, which notice was adjudicated by the Additional Commissioner, who confiscated the goods, holding that the classification of the goods was to be under Customs Tariff Heading 9405.40 and imposed a penalty of Rs. 10.00 lakhs on the importers. In appeal, the lower appellat....

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....amined, has been found to be a composite article comprising lamp holder, ballast and adapter. Reliance placed by the ld. Counsel for the appellants on the report of the Regional Testing Centre of the Ministry of Industry does not advance their case for the reason that the construction of the item presented for testing was found to be built in electronic ballast housed in a suitable enclosure with ....