Anti-dumping duty on CFL parts excluded where the levy applied only to complete lamps during the relevant period.

Imported parts and components of compact fluorescent lamps were treated as distinct from complete CFLs ready for use, so anti-dumping duty under Notification No. 138/2002-Cus. did not apply during the relevant period. The Board's circular dated 25-10-2007 confirmed that the duty was confined to complete CFLs and did not extend to parts or components. A later notification dated 21-11-2008 did not change that position for the period in issue, so the Revenue's appeal was rejected.

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Issues: Whether anti-dumping duty was leviable on imported parts/components of compact fluorescent lamps during the relevant period.

Analysis: The imported goods were found to be parts of CFL and not complete CFLs ready for use. The Board's circular dated 25-10-2007 clarified that the anti-dumping duty imposed under Notification No. 138/2002-Cus. did not apply to parts/components of CFL and applied only to complete CFLs. The Tribunal also noted the revenue's reliance on a later notification dated 21-11-2008, which did not alter the position for the relevant period under consideration.

Conclusion: Anti-dumping duty was not leviable on the imported parts/components of CFL during the relevant period, and the Revenue's appeal was rejected.

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