Excise duty on LED light

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..... Excise duty on LED light
Query (Issue) Started By: - Arunachalam siva Dated:- 14-10-2016 Last Reply Date:- 28-10-2016 Central Excise
Got 5 Replies
Central Excise
As per notification no. 12/2016 CE(Tariff) dt 01.03.2015, Sr. 321B, 6% Excise duty applicable on all inputs in use of manufacture of LED light etc. Whether 6% ED applicable on finished goods LED lights also when rate of ED is .....

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..... 12.5% as per tariff. Reply By Mahir S: The Reply: No. The 6 % ED is applicable only on the inputs that are used in the manufacture of LED lights. Reply By Ganeshan Kalyani: The Reply: The notification states that the duty of 6% is applicable only on inputs used in Manufacturing of LED driver or MCPCB as below. Chapter All inputs for use in the manufacture of LED (Light Emitting Diode) driv .....

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..... er or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps Reply By MARIAPPAN GOVINDARAJAN: The Reply: 6% duty is applicable. Reply By Rajagopalan Ranganathan: The Reply: Sir, LED lights are classifiable under sub-heading No. 8539 39 10 or 3839 39 90 of I Schedule of Central Excise Tariff Act, 1985. However Vacuum or gas filled bulbs of retail sale price not excee .....

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..... ding ₹ 20 per bulb falling under heading No. 8539 are chargeable to 6% duty vide Sl. No. 269 of Notification No. 12/2012-CE dated 17.3.2012 as amended. All other bulbs are liable to duty @12.5%. Reply By Arunachalam siva: The Reply: found in Ntfn no. 12/2012 dt 17.03.2012 sr no. 321 provides 6% ED on LED lights. Thanks for your help
Discussion Forum - Knowledge Sharing .....

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