Anti-dumping duty on compact fluorescent lamps without choke upheld where goods matched the notification's scope.

Imported compact fluorescent lamps without choke were covered by an anti-dumping notification that expressly applied to compact fluorescent lamps in Chapter 85, whether with choke or without choke, from the specified country and manufacturer. The goods were found to be complete lamps with plastic lamp base, not merely unrelated parts, and the test report relied on by the Commissioner (Appeals) was not accepted. On those facts, the goods were held liable to anti-dumping duty, the Revenue's appeal succeeded, and the order of the Commissioner (Appeals) was set aside.

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Issues: Whether the imported compact fluorescent lamps without choke were liable to anti-dumping duty under Notification No. 128/2001 dated 21-12-2001.

Analysis: The imported goods were found to be compact fluorescent tubes/lamps with plastic lamp base, and the notification covered compact fluorescent lamps falling under Chapter 85, whether with choke or without choke, imported from the specified country and manufacturer. The goods were distinguished from the goods considered in the cited advance ruling, and the test report relied on by the Commissioner (Appeals) was not accepted in the present appeal. On the facts found, the imported goods were complete lamps without choke and not merely unrelated parts.

Conclusion: The goods were liable to anti-dumping duty under the notification and the Revenue's appeal succeeded.

Final Conclusion: The order of the Commissioner (Appeals) was set aside and anti-dumping duty was held payable on the imported goods.

Ratio Decidendi: Where an anti-dumping notification expressly covers compact fluorescent lamps without choke, imported goods answering that description are chargeable to anti-dumping duty despite attempts to characterise them otherwise.

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