https://www.taxtmi.com/caselaws?id=249839 Imported recessed down lights with electronic ballast were classified as compact fluorescent lamps under Heading 8539 because laboratory reports, supplier literature and market enquiry showed them to be general lighting lamps, not cold cathode lamps or spotlights in the commercial or functional sense. The tariff scheme was applied to hold that Chapter 94 does not cover lamps and lighting fittings falling within Chapter 85, and the Board circular cited by the importer was inapplicable as it concerned tube light fittings. The Revenue's classification under Heading 8539 was therefore upheld, and Heading 9405 for lamps and lighting fittings was rejected. en-us Tue, 22 Jul 2014 00:00:00 +0530 Fri, 09 Jan 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249839 Imported recessed down lights with electronic ballast were classified as compact fluorescent lamps under Heading 8539 because laboratory reports, supplier literature and market enquiry showed them to be general lighting lamps, not cold cathode lamps or spotlights in the commercial or functional sense. The tariff scheme was applied to hold that Chapter 94 does not cover lamps and lighting fittings falling within Chapter 85, and the Board circular cited by the importer was inapplicable as it concerned tube light fittings. The Revenue's classification under Heading 8539 was therefore upheld, and Heading 9405 for lamps and lighting fittings was rejected. Case-Laws Customs Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249839