2016 (3) TMI 702

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.... imported one consignment declaring goods as "Energy Saving Glass Tubes Burner U Shape 32 W (parts of CFL)", classifiable under CTH 85399090 from China. The Bill of Entry was assessed the jurisdictional commissioner as per NIDB data. The assessed duty was paid by the appellant. During the examination of the container, it was found that the goods were basically combination (group) of 4 uniform sized 2-U shaped sealed CFL loosely packed and placed in an eight hole plastic stand in a way so that each 2-U sealed CFL burner could be separated easily. The appellant declared this combination of four loosely packed 2-U shape sealed glass tube burner as a single entity of U shape 32 Watt CFL burner. However, it is alleged that one 2-U shaped sealed ....

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....f 4 U shape burner of 8W each, which attracts anti-dumping duty as per Notification No.55/2009, dated 26.05.2009. Consequently, anti-dumping duty of Rs. 87,59,706/- was confirmed and redemption fine of Rs. 6 lakhs was imposed and penalty of Rs. 25 was imposed on M/s. Rajsi Industries and penalty of Rs. 5 lakhs was imposed on Mr. Rajender Kumar Modi. Aggrieved from the said order, the appellants are before us. 3. Ld. counsel for the appellants appeared before us with the samples of the goods imported and explained their usage. She submits that the goods are to be assessed as presented and it is no doubt that the goods are combination of 4 2-U tube, which is comprising of 32W by making one combination of energy saving glass tube burner. Sh....