2006 (11) TMI 221 - HC - Customs

Delhi High Court: Import item not a CFL, no anti-dumping duty.

The High Court of Delhi allowed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's order on the classification of an imported ... Anti-dumping Duty Issues involved: Determination of whether the imported item constitutes a compact fluorescent lamp (CFL) as per the Customs Tariff of India.Summary:The High Court of Delhi heard an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) regarding the classification of an imported item as a CFL. The Court considered the findings of various reports and previous decisions to determine the nature of the imported item.By a letter dated 4-6-2002, a sample of the imported item was sent for evaluation to ascertain if it could be considered a 'CFL without choke.' The Electronic Regional Test Laboratory certified that the imported goods were only parts of CFL without choke, based on the sample provided by the importer.The Appellant cited a decision of the Authority for Advance Rulings (AAR) which noted that the imported item did not meet the criteria to be classified as a CFL without choke as per the relevant notification. Another case involving a similar item imported was referenced, where it was concluded that anti-dumping duty could not be imposed when only substantial parts of CFL without choke are imported.The Court found that the reasoning of CESTAT was not acceptable and determined that the imported item could be considered a substantial part of a CFL, not subject to anti-dumping duty. Consequently, the appeal was allowed, and the order of CESTAT was set aside with all consequential reliefs granted.