https://www.taxtmi.com/caselaws?id=121429 Anti-dumping duty under the relevant notification applied only to compact fluorescent lamps as specified, meaning complete ready-to-use lamps, and could not be extended to imported parts and components where the record showed they were not finished CFLs. On that basis, the duty demand failed. Once the imports were accepted as parts/components, the foundation for misdeclaration also fell away, and the consequential confiscation and penalty could not survive. The impugned order was set aside and relief followed for the assessee. en-us Fri, 18 May 2007 00:00:00 +0530 Mon, 20 Nov 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121429 Anti-dumping duty under the relevant notification applied only to compact fluorescent lamps as specified, meaning complete ready-to-use lamps, and could not be extended to imported parts and components where the record showed they were not finished CFLs. On that basis, the duty demand failed. Once the imports were accepted as parts/components, the foundation for misdeclaration also fell away, and the consequential confiscation and penalty could not survive. The impugned order was set aside and relief followed for the assessee. Case-Laws Customs Fri, 18 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121429