TaxTMI 
TaxTMI 
2004 (9) TMI 150
X X X X Extracts X X X X
X X X X Extracts X X X X
....e impugned goods are not complete Compact Fluorescent Lamps (CFL) and hence are not covered by Notification No. 138/2002. He also cites the following two decisions of the Tribunal and the Advance Ruling Authority to contend that similar goods have been held to be not chargeable to anti-dumping duty:- (1) Philips India Ltd. v C.C., Mumbai - 2004 (166) E.L.T. 49 (Tribunal) (2) Advance Ruling No. AAR (Cus)/03/2004, dated May 13, 2004 in the case of M/s. Permalite Electricals (P) Ltd. - [2004 (168) E.L.T. 164 (A.A.R.) = 2004 (TIOL) 05-ARA-Cus. He also objects to reliance placed by the adjudicating authority on the American (NEMA) standards to hold the impugned goods to be CFL. 2. Shri A. Chopra, the learned J.D.R. for th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... helium, argon, nitrogen or carbon dioxide, including flashing discharge lamps used for photography or stroboscopic examination. (2) Sodium vapour lamps. (3) Mercury vapour lamps. (4) Gas filled dual lamps, in which the light is produced both by an incandescent filament and a gas discharge. (5) Metal halide lamps." It is his contention that as imported, the impugned goods are CFL and hence, are chargeable to anti-dumping duty. 3. After hearing both sides and perusal of case records and the cited decisions, we find that the HS Heading 85.39 is clearly split into two separate groups which separately cover filament lamps (8539.21, 8539.22 and 8539.29) and discharge lamps (8539.31, 8539.32 and 8539.39).....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... who is not eligible for the exemption. Hence, any person claiming an exemption must satisfy the conditions imposed under the relevant notification. On the other hand, an anti-dumping notification imposes a duty on dumped articles. It is in the nature of a contingency trade protection measure, the sole purpose of which is to protect domestic industry against unfair competition in the form of dumping. Such notifications must not, therefore, be interpreted in a way which results in its circumvention or defeats its purpose. 6. In the instant case, duty has been imposed on CFL falling under Chapter 85 of the Customs Tariff. Classification under a Customs Tariff is not a mere academic exercise. Its main purpose is determining applicability of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....w that under the impugned notification, anti-dumping duty is leviable on goods which are complete CFL as well as goods which will merit classification as CFL under Chapter 85 in terms of GIR 2(a). As regards parts of CFL, the same would not attract anti-dumping duty as the same have not been covered specifically under the impugned notification. 8. The appellants have claimed that the impugned goods are similar to those considered in the cited cases by the Tribunal and the Advance Ruling Authority. In the case of Philips India Ltd. (supra), the Tribunal has held that "what is imported are only parts of CFL" (para 5). In the case of M/s. Permalite Electricals (P) Ltd. (supra), the Advance Ruling Authority has considered a case where the ap....