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Case Law Details

Case Name : In re H.Q. Lamps Manufacturing Co. Pvt Ltd (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/HQ Lamps/09/2022
Date of Judgement/Order : 08/08/2022
Related Assessment Year :
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In re H.Q. Lamps Manufacturing Co. Pvt Ltd (CAAR Delhi)

M/s H.Q. Lamps Manufacturing Co. Pvt Ltd Plot No. 459-B, Sector-53, Phase-3 Industrial Estate, Kundli, Sonipat, Haryana, a private limited company having IEC No.0515905305 and PAN-AADCH4915R, has filed an application dated 21.03.2022 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) seeking advance ruling under Section 28-H of the Customs Act, 1962. On scrutiny of the application, it was found to be in order as per CAAR Regulations, 2021 and the application was accordingly registered under serial No. 07/2022 dated 23.03.2022.

2. The applicant, vide the aforesaid application, has sought ruling by CAAR, New Delhi on the question of applicability of notification issued under sub section (1) of Section 25 of the Customs Act, 1962, having a bearing on the rate of duty. The basic objective of the application is to seek clarification on issue as to whether the goods sought to be imported namely “Lithium Ion Cell (Captive Consumption — For LED)” merits benefit under Sr. No. 471 of Exemption Notification No. 50/2017-Cus. dated 30.06.2017, as amended by Notification No. 02/2021-Cus. dated 01.02.2021 as part for use in manufacture of LED Emergency Bulb/ Light.

3. The applicant has submitted statement of facts and question of law with the said application, wherein the applicant has, inter alia, mentioned as under: –

3.1 Under the Customs Tariff, Sections and Schedules, there is no restriction or specific inclusion/ exclusion on the variety of LED Bulb/ Lights/ Fittings. Any light or bulb which has the technology of LED, i.e. Light Emitting Diode, shall be classified under the category of LED Bulb/ Light. Therefore, the emergency bulb which has the technology of LED shall be undoubtedly considered as LED Emergency Bulb.

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July 2024