2002 (8) TMI 243

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....ber (J)]. - The issue involved in all the four appeals is identical and hence all of them are being disposed of by a common order. 2. Vide the impugned orders of Commissioner of Customs, Calcutta, has demanded differential duty on the consignment of candles imported by the appellants from Nepal. The said candles were cleared by the appellant on payment of additional duty of customs equivalent t....

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.... concessional rate as available to Indian manufacturer is not available in respect of the candles imported from Nepal while determining the countervailing duty. The authorities below have accordingly confirmed differential demand of duty by levying the candles to 16% CVD. 3. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellant fairly agreed that the Five Member Bench of the Tribu....