2016 (2) TMI 851 - SCH - Customs

Levy of anti dumping duty on import of glass parts of lamp making, electronics parts of lamp making and not Compact Fluorescent Lamp. - Revenue appeal against the decision of tribunal in 2007 (5) TMI 381 - CESTAT, AHMEDABAD - goods imported by the appellant in this case are not ready to use CFL, but are parts/components of CFL and anti-dumping duty is not imposable on these parts under Notification No. 139/2002-Cus., dated 10-12-02 - Decided of tribunal confirmed - Decided against the revenue.

Summary

The Supreme Court dismissed the appeal regarding the import of glass and electronics parts for lamp making, stating that no anti-dumping duty could be charged on these parts. The order passed by the Customs, Excise and Service Tax Appellate Tribunal was upheld. (Case Citation: 2016 (2) TMI 851 - SC)