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Rechargeable lanterns, emergency lamps and study lamps with built-in rechargeable batteries fall under CETH 8513 1090 as portable electric lamps with a self-contained electricity source. Connection to AC mains solely to recharge the batteries does not convert them into lamps operating from an external fixed power source under CETH 9405 2010. Where the revised classification was disclosed to the Department through intimation and monthly ER-1 returns, and the dispute arose from tariff interpretation following audit, suppression is not established. The extended limitation period and penalties therefore do not apply; differential duty and interest remain sustainable only for the non-time-barred period, subject to the portion already set aside.
Rechargeable lanterns, emergency lamps and study lamps with built-in rechargeable batteries fall under CETH 8513 1090 as portable electric lamps with a self-contained electricity source. Connection to AC mains solely to recharge the batteries does not convert them into lamps operating from an external fixed power source under CETH 9405 2010. Where the revised classification was disclosed to the Department through intimation and monthly ER-1 returns, and the dispute arose from tariff interpretation following audit, suppression is not established. The extended limitation period and penalties therefore do not apply; differential duty and interest remain sustainable only for the non-time-barred period, subject to the portion already set aside.
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