Case Law Details
In re M/s. India Japan Lighting Private Limited (CAAR Mumbai)
From the CAAR-1 application and submissions of the applicant, CAAR 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. 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 regarding the classification of parts i.e., the General Explanatory Note to Section XVI of Harmonized. Commodity Description and Coding System Explanatory Notes, parts of the goods of heading 8512 are also classified under heading 8512. Therefore, I find that the subject goods merit classification under Heading “8512 90 00” as parts.
The second issue is whether subject goods are eligible for the benefit of duty exemption under serial no. 656 of the notification no. 69/2011-Cus. dated 29.7.2011. The entry at serial no. 656 in the said notification provides for eligibility for nil Basic Custom duty in terms of India -Japan Free Trade Agreement upon production of valid Country of Origin (COO) Certificate for all goods falling under heading 8512 90 of the Customs Tariff Act, 1975.
CAAR held that
(i) the subject goods namely “LED socket assembly” merit classification under Heading 8512 and more appropriately under sub-heading “8512 9000” of the Customs Tariff Act, 1975;
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