https://www.taxtmi.com/caselaws?id=52649 Anti-dumping duty under Notification No. 128/2001-Cus. was held inapplicable to imported CFL parts because the notification covered only complete compact fluorescent lamps with the specified components. The levy could not be extended by implication to goods not expressly included in the notified product. Rule 2(a) of the Rules of Interpretation was found unusable to enlarge the notification or treat the parts as complete CFLs for duty purposes. The governing principle stated was that anti-dumping notifications must be strictly construed according to their terms. en-us Fri, 16 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52649 Anti-dumping duty under Notification No. 128/2001-Cus. was held inapplicable to imported CFL parts because the notification covered only complete compact fluorescent lamps with the specified components. The levy could not be extended by implication to goods not expressly included in the notified product. Rule 2(a) of the Rules of Interpretation was found unusable to enlarge the notification or treat the parts as complete CFLs for duty purposes. The governing principle stated was that anti-dumping notifications must be strictly construed according to their terms. Case-Laws Customs Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52649