Page 135 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 61
(a) LED array developed in-house R&D for high Light output.
(b) Special Flexible MCPCB (Metal Core Printed Circuit Board) de-
signed specifically for this product.
(c) PCB (Plastic Circuit Board) mounted in house with Driver compo-
nents
(d) Aluminum Heat Sink & Plastic Housings designed for longer life
having high strength and better heat conductivity.
The applicant has stated to have launched a new product wherein the LED stem
(long bulb) is sold along with the fixtures and fittings to save the customers from
the hassle of buying the products separately. The fixtures and fittings are also
manufactured in-house and the applicant has close to 2500 designs of fittings.
Depending upon the usage of the lights, the fittings are designed. The indoor
lights are ideal for shops, offices, showrooms, hotels, living room etc., and the
outdoor lights are ideal for Garden Pathways, Gate lights, Street Lights, Flood
Lights etc. Their products range from Garden Lights from 7 inches to 16 inches,
Bollards from 1ft. to 3ft. The fittings are made of Polycarbonate, Stainless Steel or
Aluminum. The fittings can be installed only with the LED stem (long bulb) of 12
watt or 18 watt manufactured by the applicant. The supply of this new product is
being done through a network of dealers in South India and also through a retail
showroom in Chennai.
2.3 The applicant on the interpretation of law has stated that the prod-
uct in question i.e. Light Fittings with LED Stem (Long Bulb) is to be classified
under Chapter 94 of the First Schedule to the Customs Tariff Act, 1975 - “Furni-
ture; Bedding, Mattresses, Mattress Supports, Cushions And Similar stuffed furnish-
ings: Lamps and Lighting Fitting,. Not Elsewhere specified or Included; Illuminated
Signs, Illuminated Name-Plates and the like; Prefabricated Buildings”. They have stat-
ed that the description reads as “Lamps and lighting fittings including searchlights
and spotlights and parts thereof, not elsewhere specified or included”.; For a Lamp or
lighting fittings to be classifiable under Chapter 94, it must not be specified or
included elsewhere meaning that the lamp or lighting fittings must not be cov-
ered by any other heading of any other Chapter which is consistent with Note
1(f) to Chapter 94 that excludes “lamps and lighting fittings of Chapter 85;” from its
scope.; that the only plausible Tariff Item is 8539 of Chapter 85 - “Electrical Ma-
chinery And Equipment And Parts Thereof; Sound Recorders And Reproducers, Televi-
sion Image And Sound Recorders And Reproducers, And Parts And Accessories of Such
Articles” of the First Schedule to the Customs Tariff Act, 1975.; that it is clear from
the wordings of CTH 8539, that the same refers specifically and exclusively “elec-
tric filament or discharge lamps, including sealed beam lamp units and ultraviolet or
infra-red lamps; arc lamps; Light emitting diode (LED) Lamps”.; that heading applies
only to lamps which use a particular technique in order to produce light. The
applicant has further stated that the scope of the above entry becomes clearer
when read in conjunction with the Chapter Heading. When so read, it becomes
clear that their product falls under Heading 9405.; that Chapter 85 intends to in-
clude lamps which are used in conjunction with other electrical equipment and
which are generally not used independently but designed to play a particular
role as components in electrical equipment. Example: capacitors, switches, fuses,
junction boxes, transistors, valves and tubes etc.; Light Emitting Diode (LED) is
the basic semi-conductor device that emits light when an electric current pass
through it and when the same is installed in a lighting fixture with other electri-
cal components and connected to a power source, it emits light and becomes a
GST LAW TIMES  6th August 2020  135