Exemption availability for lamps and lighting fittings depends on material predominance by weight for composite articles. Exemption under Notification No. 80/90-C.E. for lamps and lighting fittings not made of glass is to be determined by applying a material predominance test: predominance by weight of metal or other material used in manufacture should guide classification and eligibility, and this criterion is to be communicated to trade and field formations.
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.
Exemption availability for lamps and lighting fittings depends on material predominance by weight for composite articles.
Exemption under Notification No. 80/90-C.E. for lamps and lighting fittings not made of glass is to be determined by applying a material predominance test: predominance by weight of metal or other material used in manufacture should guide classification and eligibility, and this criterion is to be communicated to trade and field formations.
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