9911796707
TMI Blog2023 (6) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ce ruling on the classification of subject goods. 2. The applicant submitted that they propose to import the part described as 'LED Socket Plug Assembly' from Koito Manufacturing Co. Ltd., Japan under the Free Trade Agreement that India has with Japan. The product under reference has LEDs, LED Circuit and all these assembled in a fixture. Photographic representation of this LED socket from different angles is attached below. Pic. I: LED Socket Plug Assembly This LED socket will be assembled with other parts for production of front fog lamp of an automobile. When it is switched on, the whole lamp will light and provide warning/signal to other vehicles coming in from the opposite direction 2.1 The other parts to be assembled with this LED socket to make a complete front fog lamp are Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body. After procurement of other parts, the LED socket assembly imported from the above manufacturer will be assembled and a complete front fog lamp for automobiles will be produced by the applicant. A detailed view of parts of this fog lamp is reproduced below. Pic. II: Parts for Front fog lamp 2.2 It is submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. During the course of hearing Shri. Murugappan explained the CAAR-1 application, displayed the sample of LED socket and also discussed alternate CTHs 8539 and 8541. He requested time period upto 15.05.2023 for submission of additional reply/submission. 4.1 The representative has submitted additional submission dtd 15.05.2023 on behalf of the applicant. It has been submitted that the competing classifications are 8539 5100 covering Light Emitting Diode (LED) Modules and 8541 4100 covering Light Emitting Diodes. The HSN Explanatory notes for Light Emitting Diode (LED) Modules read as follows: "The light from these modules is produced by one or more light-emitting diodes (LED) mounted on a printed circuit board or otherwise connected. These modules do not have a cap (base) (e.g., screw, bayonet or bi-pin type) for fixing in the lamp-holder. These modules may have electric connectors. These modules have circuity to control DC voltage and current to a level useable by the LEDs (power control). These modules may have circuitry to rectify AC power (power supply) with the power control." In the present case, the applicant has confirmed that there are no control circuitries / con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject from the jurisdictional Commissionerate on the impugned subject item, I proceed to pronounce ruling on the issue. The questions before me are; (i) classification of the subject goods under the Customs Tariff Act, 1975; (ii) applicability of a Notification No. 69/2011 dated 29.7.2011 having a bearing on the rate of duty. However, in view of the opinion of the applicant as to the classification of the subject goods, all the contending headings, as brought up for consideration by the applicant, needs to be examined. 5.1 Chapter Heading 8512 of Customs Tariff Act, 1975 provides for "Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles" and covers the following: 8512.10 Lighting or visual signalling equipment of a kind used on bicycles 8512 20 -Other lighting or visual signalling equipment 8512 20 90 -Other 8512 90 00 - Parts The HSN Explanatory notes provide that this heading covers electrical apparatus and appliances specialized for use on cycles or motor vehicles for lighting or signalling purposes. The heading includes Headlamps of all kinds i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure mechanical and electrical contact. (b) "Light emitting diode (LED) lamps" which are electrical light sources containing one or more LED modules containing further elements like electrical," mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. ' 5.2.1 The HSN Explanatory Notes to heading 8539 further provide as: (F) Light-Emitting Diode (LED) Modules The light from these modules is produced by one or more light-emitting diodes (LED) mounted on a printed circuit board or otherwise connected. These modules do not have a cap (base) (e.g. screw, bayonet or bi-pin type) for fixing in the lamp-holder. These modules may have electric connectors. These modules have circuity to control DC voltage and current to a level useable by the LEDs (power control). These modules may have circuitry to rectify AC power (power supply) with the power control. (G) Light-Emitting Diode (LED) Lamps The light from these lamps is produced by one or more light-emitting d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aser diodes emit a coherent light beam and are used, e.g., in detecting nuclear particles, in altimetering or in telemetering equipment, in communication systems using fibre optics. This group also includes: (1) Light-Emitting Diode (LED) Packages These are single electrical components encapsulating principally one or more light-emitting diode (LED) chips (dies), and possibly including optical elements and thermal, mechanical, and electrical interfaces (e.g. electric connectors including wires to connect with external control circuitry). Protective diodes (e.g. Zener diodes) may be connected anti-parallel to the Gallium-nitride-based light-emitting Diode (GaN LED) chips to protect the GaN LED chips from electrostatic discharge for some of GaN LED packages. There are two basic types of white LED packages. The first type is composed of a combination of LED chip(s) and fluorescent material (phosphor). The second type of white LED packages is composed of a combination of red LED chip(s), green LED chip(s) and blue LED chip(s). White LED packages are used for general lighting and backlight applications. (2) Light-Emitting Diode (LED) Assemblies These are assemblies compri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the official gazette. In respect of the question of entitlement of benefit of Notification 69/2011-Cus dated July 27, 2011, as amended, I find that the Sr. No. 656 of the impugned notification reads as follows: Sr. No. Chapter, Heading, Subheading & Tariff item Description Rate in percentage (Unless otherwise specified) (1) (2) (3) (4) 656 851290 All goods 0 7. From the CAAR-1 application and submissions of the applicant, I find that the subject goods namely "LED Socket Plug Assembly" is a combination of assembly of LED with associated circuit with a fixture for anti-fog lamp for vehicle. Further, this is required to be assembled with other parts viz. Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body to produce a complete fog lamp for automobiles. CTH 8512 provides for Electrical lighting or signalling equipment of a kind used for cycles or motor vehicles. Headlamps of all kinds including lamps fitted with dimming or dipping attachments diffused driving lamps; anti-fog lamps are covered under this heading. Further, by virtue of Section note 2 of the Section XVI of the schedule Ito the Customs Tariff Act, 1975 read with the general provisions regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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