TaxTMI 
TaxTMI 
2012 (5) TMI 477
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.... benefit of area based exemption Notification No. 50/2003-CE(NT) dated 10.6.03. The dispute in the present appeal revolves about the imports of various parts of CFL and leviability of Anti-dumping duty in respect of the same under Notification No. 138/2002-Cus. dated 10.12.02 read with Section 9(A) of the Customs Tariff Act, 1975. The said notification imposed Anti-Dumping Duty on the CFL. 2. The show cause notice dated 9.9.08 issued by the Revenue for confirmation of demand of Anti-Dumping Duty in respect of imports of CFL effected by the appellants during the period 2003-2004 and 2004-2005 resulted in confirmation of demand of duty to the tune of Rs.2,31,70,58,722/- and imposition of penalty of identical amount. The said duty st....
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....ed under Notification No. 138/2002-Cus (supra) does not apply to the parts / components on CFL. It is applicable to complete CFL ready to use. Learned advocate also relied upon the decision of the Tribunal and Hon ble High Court on this issue. 5. In this connection, learned DR on behalf of the revenue submits that vide Notification No. 126/2008-Cus dated 21.11.08, anti-dumping duty is attracted on the importation of parts of CFL. 6. In view of the above, we find that the issue has already been decided vide Board s Circular dated 25.10.07 and decision of the Tribunal whereby it is decided that no Anti dumping duty would be leviable during the relevant period. Therefore, we do not find any reason to interfere with the orde....
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.... CFL without choke as defined in the final findings is complete ready to use compact fluorescent lamps wherein choke would be external part. 2. This issue with the approval of the Designated Authority. 7. To the similar effect is the Boards circular No. 528/53/2007 Cus(TU) dated 25.10.2007. For better appreciation, the same is also being reproduced below: Subject : Anti-dumping Duty on parts/components of Compact Fluorescent Lamps (CFL) from China and Hong Kong as per Customs Notification No. 138/2002-Cus., dated 10-12-2002 - Reg. It has been represented to the Board by the Morbi Chamber of Commerce & Industry, Gujarat, that the clarification given by the Designated Authority, Department of Commerce i....
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....ot on the parts of the lamps. Admittedly in the present case, the appellants have not imported CFLs, in a ready to use condition but have only imported parts of the same. 9. Learned SDR s contention that the parts imported by the appellants constitute 90% of the total requirement of manufacture of CFL and as such, in terms of provisions of Rule 2(a) of Interpretative Rules, the same have to be treated as complete lamps, as held by the adjudicating authority, is not appropriate inasmuch as the provisions of Rule 2(a) of the Interpretative Rules are in the form of a legal fiction created for the limited purpose of classification of incomplete or unfinished article vis-`-vis any reference in a heading to an article in schedule and ca....