https://www.taxtmi.com/caselaws?id=240920 Anti-dumping duty under Notification No. 138/2002-Cus. applied to circular and 2D shape compact fluorescent lamps because the duty attached to the goods by their inherent character as compact fluorescent lamps. Their import along with lamps did not change their classification or convert them into exempt parts of lamps. The argument that packing or import alongside another article displaced the notification was rejected on the plain reading of the notification. The duty demand was upheld and the claim for exclusion as parts of lamps failed. en-us Wed, 29 Jun 2011 00:00:00 +0530 Sat, 14 Dec 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240920 Anti-dumping duty under Notification No. 138/2002-Cus. applied to circular and 2D shape compact fluorescent lamps because the duty attached to the goods by their inherent character as compact fluorescent lamps. Their import along with lamps did not change their classification or convert them into exempt parts of lamps. The argument that packing or import alongside another article displaced the notification was rejected on the plain reading of the notification. The duty demand was upheld and the claim for exclusion as parts of lamps failed. Case-Laws Customs Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240920