2013 (12) TMI 585 - AT - Customs

Imposition of anti dumping duty - Import of various types of lamps along with the Circular and 2D shapes Compact Fluorescent Lamps contained with the lamps - Notification No. 138/2002-Cus. dated 10-12-2002 - Held that - as the plain reading of the definitive anti-dumping duty imposed by Notification No. 138/2002 clearly indicates that anti-dumping duty is to be levied on all CFLs - Anti-dumping duty is liable to be imposed on them. In view of this we find that the orders of the lower authority are correct and legal and does not require any interference - Decided against assessee.

Summary

The appeal was filed against Order-in-Appeal No. 16/2006, dated 30-1-2006. The appellant imported Circular and 2D shape Compact Fluorescent Lamps (CFL) along with lamps. Anti-dumping duty was imposed on CFLs, but the appellant claimed the CFLs as parts of the lamps to avoid duty. The tribunal held that anti-dumping duty applies to all CFLs, regardless of being contained in lamps. The appeal was rejected.