https://www.taxtmi.com/caselaws?id=213641 The Tribunal ruled that Anti-Dumping Duty was not applicable to the parts of CFLs imported by the appellants, contrary to the Revenue's claim that duty applied to complete lamps. The decision considered relevant notifications, circulars, and legal precedents, emphasizing that duty did not extend to parts/components of CFLs. This interpretation led to setting aside the duty and penalty imposed on the appellants, providing them with consequential relief. en-us Thu, 19 Apr 2012 00:00:00 +0530 Wed, 10 Oct 2012 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213641 The Tribunal ruled that Anti-Dumping Duty was not applicable to the parts of CFLs imported by the appellants, contrary to the Revenue's claim that duty applied to complete lamps. The decision considered relevant notifications, circulars, and legal precedents, emphasizing that duty did not extend to parts/components of CFLs. This interpretation led to setting aside the duty and penalty imposed on the appellants, providing them with consequential relief. Case-Laws Customs Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213641