Anti Dumping Duty on Parts of CFL – DGAD clarifies but Customs not convinced.
We are told of a letter addressed by DGAD to TRU in CBEC on the Anti Dumping duty on the scope of the product CFL imported from China PR and covered under Anti-Dumping Investigation conducted by the Designated Authority.
We understand that DGAD in letter OM No. 162/2006-DGAD dated the 1st May, 2006 has told the Revenue Ministry that
a. | Anti dumping duties were recommended / imposed on the following two types of CFLs : |
i) Complete, ready to use compact fluorescent lamps wherein choke is integrated within the lamp. ii) Complete, ready to use compact fluorescent lamps wherein choke is external. | |
b. | Anti dumping duties were not recommended on parts / components of CFL. |
c. | “CFL with choke” is complete ready to use compact fluorescent lamps wherein choke is an internal part. |
d. | CFL without choke as defined in the final findings is complete ready to use compact fluorescent lamps wherein choke would be external part. |
We are told that Customs Authorities simply refuse to accept the clarification. Fair enough, when they normally do not accept even CBEC clarifications and Supreme Court orders!
But it’s time that either/and or the CBEC issues a public clarification on the issue.