2015 (12) TMI 429

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....R Per: P.K. Choudhary The appellants being aggrieved by the order dated 31.08.2004 passed by the Ld. Commissioner of Customs (Appeals) has come in appeal before the Tribunal.The appellant assessee M/s. Choice International, New Delhi, had imported 'Fluorescent Lamps' from M/s. Stride Promotion (P) Ltd., Singapore, and the consignment was shipped from Shanghai, China. The department demanded ....

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....record. 3. We have carefully considered the submissions of the Ld. AR and have also perused the grounds of appeal and we find that the Commissioner (Appeals) has already discussed the issue whether the imported goods are fluorescent tubes or CFL. We find that as per the test report of Electronics Regional Test Laboratory (ERTL), Kolkata, it is confirmed that the imported goods are CFL and origi....