9911796707
|
Home
Issues involved: Whether anti-dumping duty is leviable on imported parts of Compact Florescent Lamps (CFLs) under Notification No. 128/2001 and whether Rules of Interpretation can be invoked in such cases.
Summary: The appellant imported 'discharge tube mounted on shell cover' and 'plastic cone 14W' seeking clearance under different Bill of Entries. The goods were found to be tubes of CFLs imported from China. The department imposed anti-dumping duty (ADD) under Notification No. 128/2001 on CFLs imported from China. The dispute arose as to whether the imported parts of CFLs were liable for ADD. The lower authority and Commissioner (A) held that the imported parts were liable for ADD in addition to normal duties. The main defense of the importers was that they were importing only components of CFLs for further manufacturing. The department argued that the imported parts had the essential characteristics of a CFL and should be assessed as complete goods. The Tribunal examined whether the notification imposing ADD was applicable to imported parts of CFLs. It was observed that the notification specifically targeted complete CFLs with all electronic components, not just parts. The Tribunal held that the imported goods were only parts of CFLs and not complete CFLs, therefore, the notification did not apply to them. The appeal was allowed, and the Commissioner's order was set aside.
|
