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2007 (8) TMI 503 - AT - CustomsAnti-dumping duty - Compact Fluorescent Lamps (CFL) - Held that: - It is not in dispute that these glass tubes could be fitted with choke-PCB assembly and plastic end-cap to make CFLs. By no stretch of imagination can the glass tubes alone be treated as CFLs. Obviously, they are only part of CFLs. The Revenue has no case that anti-dumping duty is leviable under N/N. 138/2002-Cus. ibid on parts of CFLs imported from China - appeal allowed.
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