TaxTMI 
TaxTMI 
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.
Excise duty on LED light
14 Oct 2016 
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Excise treatment of LED components clarifies reduced duty for inputs, while finished LED lamps attract standard higher duty.
The reduced excise duty applies to inputs used in the manufacture of LED drivers or MCPCBs for LED lights and fixtures and does not apply to finished LED lamps. Finished LED lights are classified under the lighting tariff headings and are generally subject to the standard excise tariff rate, with a narrow concessional exception for certain small vacuum or gas filled bulbs sold at low retail price under the notification. (AI Summary)
The reduced excise duty applies to inputs used in the manufacture of LED drivers or MCPCBs for LED lights and fixtures and does not apply to finished LED lamps. Finished LED lights are classified under the lighting tariff headings and are generally subject to the standard excise tariff rate, with a narrow concessional exception for certain small vacuum or gas filled bulbs sold at low retail price under the notification. (AI Summary)