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TMI Blog2004 (9) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ademic exercise. Its main purpose is determining applicability of a particular rate of duty. The General Interpretative Rules (GIR) are integral parts of the Customs Tariff and the classification of a product in a particular chapter or heading depends not only on the terms of the heading, section and chapter notes but also on the rules of interpretation. When the anti-dumping notification imposes duty on CFL falling under Chapter 85 of the Customs Tariff, such duty becomes leviable on all goods which get classified under Chapter 85 as CFL. In particular, in our view, an incomplete, unfinished, unassembled or disassembled CFL satisfying the strict criteria laid down in GIR 2a will get classified as CFL under Chapter 85 and would, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anti-dumping notification. We note that anti-dumping measures are administered jointly by the Designated Authority in the Department of Commerce and the Revenue Department. We are of the view that they must act in tandem in ensuring that what should be charged to anti-dumping duty must not escape such duty and what is intended to remain outside such levy must so remain. Consultation as suggested above is absolutely essential to ensure that both authorities do not act in such a way that action of one frustrates that of the other. We also leave it open to the adjudicating Commissioner to obtain the views of affected domestic industry if so warranted to reach a just conclusion regarding coverage or otherwise of the impugned goods under the ant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. Chopra, the learned J.D.R. for the department on the other hand supports the impugned order. He states that the appellants had deliberately sought classification of the impugned goods under sub-heading 8539.29 which was completely misleading as the said sub-heading applies to filament lamps whereas the impugned goods are fluorescent lamps classifiable under sub-heading 8539.31. He quotes from the H.S. Explanatory Note and states that in the case of filament lamps, light is produced by a filament (metal or carbon) which is heated to incandescence by the passage of an electric current, the gas envelope (sometimes coloured) being either evacuated or filled with an inert gas under low pressure. He states that, on the other hand, the discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanatory Notes clearly indicate that the gas discharge tubes including fluorescent lamps are covered in the second group. As such, the adjudicating Commissioner has rightly rejected the claim of the appellants seeking classification of the impugned goods as filament lamps under sub-heading 8539.29. As regards the violation of the Indian Trade and Merchandise Marks Act, 1958 we find that the appellants have conceded before the original authority that the impugned goods do not have the name of the manufacturing country on the body of the impugned goods while pleading that this is a curable defect. 4. In regard to the chargeability of the anti-dumping duty, we find that Notification No. 138/2002 mentions CFL falling under sub-heading 8539.31 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retative Rules (GIR) are integral parts of the Customs Tariff and the classification of a product in a particular chapter or heading depends not only on the terms of the heading, section and chapter notes but also on the rules of interpretation. When the anti-dumping notification imposes duty on CFL falling under Chapter 85 of the Customs Tariff, such duty becomes leviable on all goods which get classified under Chapter 85 as CFL. In particular, in our view, an incomplete, unfinished, unassembled or disassembled CFL satisfying the strict criteria laid down in GIR 2a will get classified as CFL under Chapter 85 and would, therefore, attract anti-dumping duty. If GIR 2(a) is held to be not applicable for anti-dumping duty purpose, then it woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the CFL and what was not to be imported constituted a major portion in terms of value and technology. On the other hand, the adjudicating Commissioner in the present case has held the impugned goods to be pin based CFL distinct from screw based self-ballasted CFL based on NEMA (National Electrical Manufacturers Association of the US) standards, the application of which has been challenged by the appellants. 9. As such, we are of the opinion that the case needs to be re-examined with reference to the claim of the appellants that the goods under import are only parts of CFL. The appellants should be asked to furnish details of the missing parts to consider the coverage of impugned goods under the anti-dumping notification in the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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