Anti-dumping duty not applicable on energy-saving 32W 4 U shaped tubes; Notification No.55/2009-Cus doesn't cover them.

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....Leviability of anti-dumping duty - appellant has correctly declared the good as "Energy saving 32W 4 U shaped tubes" as it is an item of 32W, therefore it does not come under the purview of Notification No.55/2009-Cus, dated 26.05.2009 to demand anti-dumping duty and the same is not leviable. - AT....