LED Socket Plug Assembly merit classification under Heading 8512: CAAR

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

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