https://www.taxtmi.com/caselaws?id=34834 Imported parts and components of compact fluorescent lamps were treated as distinct from complete CFLs ready for use, so anti-dumping duty under Notification No. 138/2002-Cus. did not apply during the relevant period. The Board's circular dated 25-10-2007 confirmed that the duty was confined to complete CFLs and did not extend to parts or components. A later notification dated 21-11-2008 did not change that position for the period in issue, so the Revenue's appeal was rejected. en-us Mon, 01 Dec 2008 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34834 Imported parts and components of compact fluorescent lamps were treated as distinct from complete CFLs ready for use, so anti-dumping duty under Notification No. 138/2002-Cus. did not apply during the relevant period. The Board's circular dated 25-10-2007 confirmed that the duty was confined to complete CFLs and did not extend to parts or components. A later notification dated 21-11-2008 did not change that position for the period in issue, so the Revenue's appeal was rejected. Case-Laws Customs Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34834