In CAAR/Mum/ARC/55/2023 -AAR- ‘LED Socket Assembly’ classified under Heading 8512 and eligible for Nil Basic Custom Duty under India-Japan Free Trade Agreement, rules AAR (Maharashtra)
Member Narendra V. Kulkarni [08-06-2023]

Read Order: In Re: M/s. India Japan Lighting Private Limited and others

Chahat Varma

New Delhi, June 15, 2023: The Maharashtra Authority for Advance Rulings has recently ruled that the 'LED socket assembly' intended to be imported by M/s. India Japan Lighting Private Limited, should be classified under Heading 8512 and specifically under sub-heading ‘8512 9000’. Furthermore, the ruling stated that the product was eligible for Nil basic custom duty under the India-Japan Free Trade Agreement, as per the Notification No. 69/2011-Cus, dated 29.7.2011.

The applicant had submitted that they intended to import 'LED socket assembly' for the manufacture of Front Fog Lamp specifically for automobile applications. The applicant sought advance ruling on the classification of subject goods.

The single-member bench noted that the 'LED Socket Plug Assembly' was a combination of LED assembly with associated circuitry and a fixture designed for an anti-fog lamp for vehicles. It was further observed that this assembly needed to be combined with other parts such as a lens, inner lens, holder, filter, adjusting screw assembly, and body in order to create a complete fog lamp for automobiles. According to the CTH 8512, this heading encompassed electrical lighting or signaling equipment specifically used for cycles or motor vehicles. It included various types of headlamps, including lamps equipped with dimming or dipping attachments, as well as diffused driving lamps and anti-fog lamps.

The bench also observed that entry at serial number 656 in the notification granted eligibility for nil basic custom duty under the India-Japan Free Trade Agreement, provided a valid Country of Origin (COO) Certificate was produced for all goods falling under heading 8512 90 of the Customs Tariff Act, 1975.