PERMALITE ELECTRICALS P LTD Vs. STATE

JUDGEMENT

(1.) M/s. Permalite Electricals (P) Ltd. (hereinafter referred to as the 'applicant'), has filed an application for advance rulings before the Authority for Advance Rulings (Customs and Central Excise) (in short the "Authority") which was received in the Authority's Office on 10-2-2004. The short question on which advance ruling has been sought by the applicant is -

(2.) Our attention was drawn by the applicant to the Notification No. 138/2002-Cus., dated 10-12-2002 by which anti-dumping duty has been imposed on Compact Fluorescent Lamps (hereinafter referred to as CFL). The main thrust 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) in particular, the item in question would be classifiable as CFL and consequently the anti-dumping duty under this notification will be leviable thereon. The applicant contested the Commissioner's views on the ground that the language of the notification is clear on this aspect and the item proposed to be imported by the applicant, being a component of a complete CFL, would be specifically classifiable under sub-heading 8539 90 10 in sharp contrast to complete CFL which would be classifiable under a different sub-heading namely 8539 31 10 and on which alone the anti-dumping duty is leviable.

(3.) IT is apparent from the wordings of the notification that antidumping 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.