Anti-dumping duty on compact fluorescent lamps applies by product character, not by how the goods are packed or described.

Anti-dumping duty under Notification No. 138/2002-Cus. applied to circular and 2D shape compact fluorescent lamps because the duty attached to the goods by their inherent character as compact fluorescent lamps. Their import along with lamps did not change their classification or convert them into exempt parts of lamps. The argument that packing or import alongside another article displaced the notification was rejected on the plain reading of the notification. The duty demand was upheld and the claim for exclusion as parts of lamps failed.

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Issues: Whether anti-dumping duty under Notification No. 138/2002-Cus. dated 10-12-2002 was leviable on circular and 2D shape compact fluorescent lamps even when they were imported along with lamps and claimed as parts of the lamps.

Analysis: The imported goods were found to be circular and 2D shape compact fluorescent lamps, which fell within the ambit of the notification imposing anti-dumping duty on all compact fluorescent lamps. The contention that such goods escaped duty because they were contained along with lamps and therefore constituted parts of the lamps was held to be untenable on the plain reading of the notification. The liability to anti-dumping duty depended on the nature of the goods as compact fluorescent lamps, not on the manner in which they were packed or imported.

Conclusion: Anti-dumping duty was payable on the compact fluorescent lamps and the assessee's claim for exclusion as parts of lamps was rejected.

Final Conclusion: The duty demand was upheld and the appeal failed.

Ratio Decidendi: Where a notification levies anti-dumping duty on a specified product, the duty attaches to that product by its inherent character and cannot be avoided by describing it as part of another imported article.

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