Case Laws

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

2023(11)LCX0366(AAR): N R Engineering Industries: Car Seat Cushion Suspension wires and Steel hooks fall under HSN 94019900 taxable @18%

2019(06)LCX0095(AAR): Dynamic Techno Medicals Pvt. Ltd.: Cervical pillows classifiable under 9404 10 00 taxable @ 18% vide SI. No. 438 of Schedule III of N/N 01/2017 CT(R)