Excise duty on LED light

[Arunachalam siva]

As per notification no. 12/2016 CE(Tariff) dt 01.03.2015, Sr. 321B, 6% Excise duty applicable on all inputs in use of manufacture of LED light etc. Whether 6% ED applicable on finished goods LED lights also when rate of ED is 12.5% as per tariff.

AI Summary

Clarification on Excise Duty: 6% Applies to LED Inputs; Finished LED Products Typically Face 12.5% Duty. A query was raised regarding the applicable excise duty on LED lights, questioning whether the 6% duty on inputs extends to finished LED products, which typically have a 12.5% duty. Responses clarified that the 6% duty applies only to inputs used in manufacturing components like LED drivers or MCPCBs. LED lights themselves are generally subject to a 12.5% duty unless specified otherwise under certain conditions, such as retail price or specific classifications, as noted in prior notifications. The discussion highlighted the importance of understanding specific tariff classifications and existing notifications.