https://www.taxtmi.com/caselaws?id=47972 Imported goods described as pie tubes fixed to a plastic base with two leads were examined against the commercial description of compact fluorescent lamps for anti-dumping duty purposes. The laboratory record certified the goods only as parts of CFL without choke, and prior advance ruling and tribunal authority supported the view that components or substantial parts do not become complete CFLs in commercial understanding. On that basis, the Delhi HC treated the goods as a substantial part rather than a complete notified article, so anti-dumping duty was not leviable. en-us Wed, 01 Nov 2006 00:00:00 +0530 Mon, 02 Aug 2010 09:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47972 Imported goods described as pie tubes fixed to a plastic base with two leads were examined against the commercial description of compact fluorescent lamps for anti-dumping duty purposes. The laboratory record certified the goods only as parts of CFL without choke, and prior advance ruling and tribunal authority supported the view that components or substantial parts do not become complete CFLs in commercial understanding. On that basis, the Delhi HC treated the goods as a substantial part rather than a complete notified article, so anti-dumping duty was not leviable. Case-Laws Customs Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47972