Page 53 - ELT_15th July 2020_Vol 373_Part 2

2020 ] COURT-ROOM HIGHLIGHTS A59

Advocate, Ms. Anjana Gosain, Ms. Shalini Nair,
Ms. Himanshi, Mr. Viplav Acharya, Ms. Vipasha
Mishra, Mr. Naresh Thacker, Mr. Kumar Visalaksh and
Mr. Udit Jain, Advocates, for the Respondent.
Anti-dumping duty — Compact Fluorescent Lamp (CFL)
without Choke classifiable under Tariff Item 8539 31
10 of CTA leviable to ADD under Notification No.
138/2002-Cus.
The Supreme Court Bench comprising Hon’ble Dr. Justice Dhananjaya Y.
Chandrachud, Hon’ble Mr. Justice Hemant Gupta and Hon’ble Mr. Justice Ajay
Rastogi on 28-5-2020 after condoning the delay dismissed the Civil Appeal Diary
No. 22287 of 2019 filed by Roma International against the CESTAT Final Order
No. A/206/2011-WZB/C/(CSTB) and Misc. Order No. M/201/2011-WZB-
C/(CSTB), dated 27-4-2011 as reported in 2014 (313) E.L.T. 327 (Tri. - Mumbai)
(Roma International v. Commissioner). While dismissing the appeal, the Supreme
Court passed the following order :
“Delay condoned.
We find no reason to interfere with the impugned order dated
27 April, 2011 of the Customs, Excise and Service Tax Appellate Tribunal,
West Zonal Bench at Mumbai.
The appeal is accordingly dismissed.”
The Appellate Tribunal in its impugned order had held that goods im-
ported were Compact Fluorescent Lamp (CFL) without choke classifiable under
Tariff Item 8539 31 10 of Customs Tariff Act, 1975 and would attract Anti-
dumping duty in terms of Notification No. 138/2002-Cus. It was held that simple
test for deciding whether the item imported by the appellant is a CFL without
choke is to ascertain whether it is readily usable as such by a retail consumer as a
lamp by just inserting in the socket/holder of his GLS. Casing of an “emergency
lamp” which has an inbuilt choke and can hold “CFL without choke”, is analo-
gous to GLS. Item under consideration is so usable and hence it squarely an-
swers the description ‘CFL without choke’.
REPRESENTED BY : Ms. Meenakshi Arora, Senior Advocate, Mr. Rajeev
Singh, AOR, Mr. Devesh Tripathi and Ms. Anasuya
Choudhary, Advocates, for the Petitioner.

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EXCISE LAW TIMES  15th July 2020  53