Commissioner of Cus. and C. Ex. Vs. Delta Electronics - Court Judgment

SooperKanoon Citationsooperkanoon.com/42230
SubjectCustoms
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnMar-22-2006
JudgeS Kang, Vice-, N T C.N.B.
AppellantCommissioner of Cus. and C. Ex.
RespondentDelta 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.
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.