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2009 (7) TMI 732 - KERALA HIGH COURTAnti dumping duty - whether respondents are liable to pay anti-dumping duty on the import of Compact Florescent Lamps (CFL) from the Peoples Republic of China and Hong Kong based on Annexure B notification issued by the Central Government. Levy after expiry of notification providing for provisional levy. Notification later issued for definitive duty from date of provisional levy. Tribunal held that anti dumping duty cannot levied after expiry of previous notification. Tribunal not found later Notification invalid. Held that – Annexure B notification issued giving effect to it's provisions from the date of levy of provisional duty under Annexure A notification is consistent with the provisions of the Act and Rules. In other words, once provisional anti-dumping duty is levied for any goods, any subsequent import of such goods will attract anti-dumping duty if final orders provide for levy with effect from the date of provisional order. We are therefore of the view that the Tribunal went wrong in holding that anti-dumping duty cannot be levied or collected from the respondents after expiry of Annexure A notification.
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