Case Laws

2024(06)LCX0221: Sigma Power Products Pvt. Ltd : Solar LED Lanterns or Solar Mini LED lights should be classified Under CTH 94055040.

2008(02)LCX0193: Havell's India Ltd : Lamps cannot be called as CFL if generally understood as different product in popular perception and hence  classifiable  under heading  9405.

2005(08)LCX0087:Leader Electricals pvt. Ltd.: Lamp fitting containing electronic ballast is classifiable under heading 9405.

2003(06)LCX0081:Usha Electronics Industries: Stage lights (not having projection lenses) projecting colourful  pattern responding to rhythm, acoustic and beat of music are classifiable under sub-heading  9405 40.

2003(03)LCX0085: Digital Systems: Lighting equipment for cinematographic studio is classifiable under sub-heading 9405 40.

2001(09)LCX0227:Essar Oil ltd.: Industrial camp site units-portacabins are classifiable under heading 9406 .

1998(10)LCX0114: Furniture Factory: Duel desk is classifiable under heading 9403.

1992(08)LCX0028: Elefur Industries (India) Pvt. Ltd.: Filing cabinets are classifiable under heading 9403.

Advance Rulings

2024(09)LCX0233(AAR): Mahavir Jain Aradhna Kendra: Furniture/ Display cases, imported for the Museum from Singapore in CKD/SKD form in different consignments under one invoice having essential character of the complete and finished Furniture/ Display cases are classified under CTH heading 9403

2023(11)LCX0366(AAR): N R Engineering Industries: Car Seat Cushion Suspension wires and Steel hooks fall under HSN 94019900.

2022(11)LCX0207(AAR): Gurmat Impex & Shipping Services.: Gas lift/Gas spring merits classification under CTH 9401 9900

2019(06)LCX0095(AAR): Dynamic Techno Medicals Pvt. Ltd.: Cervical pillows classifiable under 9404 10 00.