Anti-dumping duty imposed on CFL parts; authorities argue parts equal complete lamps u/r 2(a). Appellants contest.

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....Demand of Anti-Dumping Duty in respect of imports of CFL – contention of revenue that the parts imported by the appellants constitute 90% of the total requirement of manufacture of CFL and in terms of provisions of Rule 2(a) of Interpretative Rules to be treated as complete lamps - AT....