Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings
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Classification of tube light fittings with rotors placed under tariff heading 9405 to ensure uniform duty treatment. The Board concluded that fitting a rotor to a fluorescent strip fixture does not alter its character as a lighting fitting and therefore tube light fittings with rotors shall be classified under tariff heading 9405; the Board orders circulation of this classification to all Collectors for communication to trade and enforcement officers to ensure uniformity.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of tube light fittings with rotors placed under tariff heading 9405 to ensure uniform duty treatment.
The Board concluded that fitting a rotor to a fluorescent strip fixture does not alter its character as a lighting fitting and therefore tube light fittings with rotors shall be classified under tariff heading 9405; the Board orders circulation of this classification to all Collectors for communication to trade and enforcement officers to ensure uniformity.
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