TaxTMI 
TaxTMI 
TaxTMI 
2004 (5) TMI 89
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....ust of the argument of the applicant is that the anti-dumping duty has been imposed on CFL falling under sub-heading 8539.31 of the First Schedule to the Customs Tariff Act, 1975, originating in or exported from People's Republic of China and Hong Kong and imported into India. As per the table attached to this notification, anti-dumping duty will be leviable as an amount per unit in US Dollars as specified in columns (4) and (5) of the Table corresponding to the two categories namely CFL "without choke" and "with choke" respectively. The applicant's case is that they propose to import coated tube with filament which is a component of CFL and not CFL itself and therefore, this will not be covered by the language of the notification which clearly imposes anti-dumping duty on CFL without choke or with choke. According to the applicant, no anti-dumping duty will thus be leviable on the item proposed to be imported by them. The jurisdictional Commissioner while conceding that the item is not CFL as is understood in the market has however, contended that the item has nevertheless acquired the essential character of a CFL and therefore, by virtue of the Rules of interpretation, Rule 2(a) ....
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....gh M/s. CMEC Engineering Machinery Import and Export Co. Ltd.) 1.256 1.845 All other exporters 1.256 3.125 2. Hong Kong All exporters 1.256 3.125 4.It is apparent from the wordings of the notification that anti-dumping duty has been imposed on CFL (Compact Fluorescent Lamps) falling under Chapter 85 of the First Schedule to the Customs Tariff Act (both without choke and with choke). It is not in dispute that the applicant proposes to import the item in question from People's Republic of China, the producer/exporter being other than those specifically named in column (3) of the table of the notification and hence would be covered under the heading "All other exporters". It is also not in dispute that the item proposed to be imported by the applicant is without choke. The moot point for consideration is therefore, whether the coated tube with filament which the applicant is proposing to import can be treated as CFL falling under Chapter 85 of the First Schedule to the Customs Tariff Act or not. 5.The sample of the item proposed to be imported by the applicant as submitted by them during the hearing before us shows that it consists of two bent tubes joined together and se....
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....and the basis of imposition of anti-dumping duty are in respect of an article which is Compact Fluorescent Lamps falling under sub-heading 8539.31. It is a well settled rule of interpretation that in a legislation relating to a particular trade, business, profession, art or science, words having a special meaning in that context are understood in that sense. The Hon'ble Supreme Court has consistently taken the view that, in determining the meaning or connotation of words or expressions describing an article in a Tariff Schedule, one principle which is fairly well settled is that those words and expressions should be construed in the sense in which they are understood in the trade by the dealer and the consumer. The reason is that it is they who are concerned with it, and it is the sense in which they understand it which constitutes the definitive index of legislative intention. From a plain reading of the notification under consideration it is apparent that anti-dumping duty has been imposed on CFL in both forms, namely, with choke and without choke. The notification therefore, has clearly covered two different stages of Compact Fluorescent Lamp system, one being CFL complete with ....
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....form of a legal fiction introduced for the limited purpose of classification of an incomplete or unfinished article vis-à-vis any reference in a heading to an article in the Schedule. It cannot be used to modify the physical identity of an article mentioned in the notification imposing a duty on that article which has to be interpreted strictly. The Central Government imposed anti-dumping duty on CFL (without or with choke) through this notification issued under Section 9A of the Customs Tariff Act, 1975 and not on incomplete CFL (without or with choke). The expression "Compact Fluorescent Lamps falling under Chapter 85" denotes two distinct factors namely, the specific identity of the article and its classification under the Customs Tariff Act. Even assuming that by virtue of the fiction of the interpretative Rule 2(a), an incomplete CFL may become classifiable under the same chapter/heading/sub-heading in the Schedule as that of a CFL if the incomplete CFL has acquired the essential character of a CFL, the article would be falling under Chapter 85. But this will not be enough to bring it within the sweep of the notification unless the article is a Compact Fluorescent Lamp (with ....