https://www.taxtmi.com/caselaws?id=439082 Imported LED socket plug assemblies used only in manufacturing automobile fog lamps were treated as parts of motor vehicle lighting equipment, not as independent LED modules or semiconductor goods. On that basis, the goods were classified under heading 8512 9000 of the Customs Tariff Act as parts of electrical lighting or signalling equipment for motor vehicles. Because the classification matched heading 8512 90, the goods also qualified for the nil basic customs duty benefit under serial no. 656 of Notification No. 69/2011-Cus., subject to the required Japan-origin certificate. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 16 Jun 2023 08:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439082 Imported LED socket plug assemblies used only in manufacturing automobile fog lamps were treated as parts of motor vehicle lighting equipment, not as independent LED modules or semiconductor goods. On that basis, the goods were classified under heading 8512 9000 of the Customs Tariff Act as parts of electrical lighting or signalling equipment for motor vehicles. Because the classification matched heading 8512 90, the goods also qualified for the nil basic customs duty benefit under serial no. 656 of Notification No. 69/2011-Cus., subject to the required Japan-origin certificate. Case-Laws Customs Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439082