Commissioner of Cus. and C. Ex. Vs. Delta Electronics

Commissioner of Cus. and C. Ex. vs Delta Electronics

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 22, 2006

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Citation: sooperkanoon.com/42230
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, N T C.N.B.
Decided On: Mar 22, 2006
Subject: Customs

Case Summary

AI-generated summary - not the official court judgment text.

Customs

Key legal issue: Customs

Parties & Advocates

Appellant / Petitioner

Commissioner of Cus. and C. Ex.

Respondent

Delta Electronics

Excerpt

1. heard both sides. revenue filed this application for stay of operation of the impugned order.2. respondents made import of as part of compact fluorescent lamps (chc). commissioner in the impugned order held that anti-dumping duty was leviable in respect of cfc with choke or without choke. the goods in question which are imported by the respondent are only one part of cfc and it cannot be said to be a cfc with or without choke. in view of this finding, we find no merit in this application. the same is dismissed.

Full Judgment

1. Heard both sides. Revenue filed this application for stay of operation of the impugned order.

2. Respondents made import of as part of Compact Fluorescent Lamps (CHC). Commissioner in the impugned order held that anti-dumping duty was leviable in respect of CFC with Choke or without Choke. The goods in question which are imported by the respondent are only one part of CFC and it cannot be said to be a CFC with or without choke. In view of this finding, we find no merit in this application. The same is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Cus. and C. Ex. vs Delta Electronics Same Subject Customs Same Judge S Kang, Vice-, N T C.N.B.