2007 (8) TMI 503

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....the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants had imported what they declared in the relevant bill of entry as "Sealed Glass Tubes" and classified under CTH 7002 20 90 (this classification is claimed to have been subsequently amended to CTH 8539 90 90) and paid applicable duties of Customs other than anti-dumping duty. However, they could not obtain clearance of the....

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....n the party under Section 112(a) of the Act. The present appeal is against the Commissioner's order. 2. Learned counsel has shown us a sample of the goods. He has also displayed what are called 'plastic end-cap' and 'choke-PCB assembly'. It is submitted that the choke-PCB assembly is meant for fitment with the imported item, followed by plastic capping so that a CFL would emerge. In other ....

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.... by the appellants, which are sealed glass tubes. It is not in dispute that these glass tubes could be fitted with choke-PCB assembly and plastic end-cap to make CFLs. By no stretch of imagination can the glass tubes alone be treated as CFLs. Obviously, they are only part of CFLs. The Revenue has no case that anti-dumping duty is leviable under Notification No. 138/2002-Cus. ibid on parts of CFLs ....