Page 142 - GSTL_6th August 2020_Vol 39_Part 1

68 GST LAW TIMES [ Vol. 39
the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall be applied for the interpretation and classification of goods.
8.2 In the case at hand the competing chapter headings are 8539 and
9405. The relevant chapter heading, section notes are examined as under :
CTH 8539 :

8539 ELECTRIC FILAMENT OR DISCHARGE LAMPS
INCLUDING SEALED BEAM LAMP UNITS AND
ULTRA-VIOLET OR INFRA-RED LAMPS, ARC-
LAMPS; LIGHT-EMITTING DIODE (LED) LAMPS
8539 10 00 - Sealed beam lamp units
- Other filament lamps, excluding ultra-violet or infra-red lamps
:
8539 21 -- Tungsten halogen :
--- Other :
8539 21 10 ---- Miniature halogen lamps with fittings
8539 21 20 ---- Other for automobiles
8539 21 90 ---- Other
8539 22 00 -- Other, of a power not exceeding 200 W and for a voltage
exceeding 100 V
8539 29 -- Other :
8539 29 10 --- Of retail sale price not exceeding rupees 20 per bulb
8539 29 20 --- Bulb, for torches
8539 29 30 --- Miniature bulbs
8539 29 40 --- Other for automobile lamps
8539 29 90 --- Other
- Discharge lamps, other than ultra-violet lamps :
8539 31 -- Fluorescent, hot cathode :
8539 31 10 --- Compact fluorescent lamps
8539 31 90 --- Other
8539 32 -- Mercury or sodium vapour lamps; metal halide lamps :
8539 32 10 --- Mercury vapour lamps
8539 32 20 --- Sodium vapour lamps
8539 32 30 --- Metal halide lamps
8539 39 -- Other :
8539 39 10 --- Energy efficient triphosphor fluorescent lamps
8539 39 90 --- Other
- Ultra-violet or infra-red lamps; arc-lamps :
8539 41 00 -- Arc-lamps
8539 49 00 -- Other
8539 50 00 - Light-emitting diode (LED) lamps
8539 90 - Parts :
8539 90 10 --- Parts of fluorescent tube lamps
8539 90 20 --- Parts of arc-lamps
8539 90 90 --- Other

GST LAW TIMES  6th August 2020  142