https://www.taxtmi.com/forum/issue?id=111025 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. en-us Fri, 14 Oct 2016 17:04:40 +0530 Thu, 23 Jan 2025 15:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111025 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. Discussion-Forum Central Excise Fri, 14 Oct 2016 17:04:40 +0530 https://www.taxtmi.com/forum/issue?id=111025