9911796707
TMI Blog2004 (1) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... arge tube mounted on shell cover' and 'plastic cone 14W' and sought clearance under Bill of Entry No. 256748 under another Bill of Entry No. 256746 they sought clearance of discharge tube mounted on shell. The goods were imported from China they were examined on first check basis and they were found to be tubes of Compact Florescent Lamps (CFLs). Under Notification No. 128/2001-Cus., dt. 21-12-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus imported are liable for anti-dumping duty under Notification No. 128/2001 in addition to the normal duties leviable under the Customs Tariff Act, 1975. The Commissioner (A) upheld the order of the lower authority. 2. His, findings are "the main defence of the appellants is that they are importing only a few components of CFLs whereas the contention of the department is that the so-called com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are imported. We agree with the learned advocate that the levy of ADD was only in respect of "product under consideration" by the appropriate anti-dumping authority. The "product under consideration" which led to the issuance of above notification was CFL with all electronic components. It is obvious that what has been imported is not a complete CFL with all electronic components. The notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al components up to a certain value to manufacture CFLs. If the intention of the Anti-dumping authority is to levy ADD on parts of CFL as well the notification should clearly say so. 5. In view of what has been observed above, we are of the opinion that what is imported are only parts of CFL and is not CFL as such. The said notification is attracted only when CFL with choke or without choke is im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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