LED Drivers Classifiable as Static Converters as Their Primary Function Is AC to DC Power Conversion: CAAR Mumbai

In re IDH Solutions Private Limited (CAAR Mumbai) The applicant sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), Mumbai, regarding the correct tariff classification of “LED Drivers” under the Customs Tariff Act, 1975. The issue fell within the scope of Section 28H of the Customs Act, 1962, as it concerned classification of goods proposed to be imported. Product Description The applicant described LED Drivers as electronic devices placed between the main power supply and the LED light source. Since LED light sources operate at low voltage and cannot be directl...