https://www.taxtmi.com/caselaws?id=53086 Anti-dumping duty under the notification was read as extending to compact fluorescent lamps classifiable under Chapter 85, including incomplete, unfinished, unassembled or disassembled goods that still satisfied the tariff rules for CFLs. The interpretative rules were treated as integral to classification, so goods meeting those criteria could fall within the levy. Mere parts of CFLs, however, would not be covered unless the notification reached them. Because the importers claimed the goods were only parts and the coverage of pin-type CFLs required factual and technical reconsideration, fresh adjudication was considered necessary on the nature of the imported goods and the notification's scope. en-us Wed, 01 Sep 2004 00:00:00 +0530 Fri, 28 Jun 2024 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53086 Anti-dumping duty under the notification was read as extending to compact fluorescent lamps classifiable under Chapter 85, including incomplete, unfinished, unassembled or disassembled goods that still satisfied the tariff rules for CFLs. The interpretative rules were treated as integral to classification, so goods meeting those criteria could fall within the levy. Mere parts of CFLs, however, would not be covered unless the notification reached them. Because the importers claimed the goods were only parts and the coverage of pin-type CFLs required factual and technical reconsideration, fresh adjudication was considered necessary on the nature of the imported goods and the notification's scope. Case-Laws Customs Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53086