https://www.taxtmi.com/caselaws?id=782341 CESTAT, Mumbai held that imported LED rechargeable bulbs and LED chargeable searchlights are correctly classifiable under tariff heading 8513 of the First Schedule to the Customs Tariff Act, 1975, as portable lamps drawing power from their own internal source of energy. As such, they are excluded from heading 9405 and the attempted reclassification under headings 9405 4010, 9405 4090 or 9504 was rejected. Applying SC precedent on burden of proof, the Tribunal found Revenue had not discharged its onus to justify reclassification. The declaration made by the importer was upheld, differential duty and interest under s.28AA were set aside, and the appeal allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782341 CESTAT, Mumbai held that imported LED rechargeable bulbs and LED chargeable searchlights are correctly classifiable under tariff heading 8513 of the First Schedule to the Customs Tariff Act, 1975, as portable lamps drawing power from their own internal source of energy. As such, they are excluded from heading 9405 and the attempted reclassification under headings 9405 4010, 9405 4090 or 9504 was rejected. Applying SC precedent on burden of proof, the Tribunal found Revenue had not discharged its onus to justify reclassification. The declaration made by the importer was upheld, differential duty and interest under s.28AA were set aside, and the appeal allowed. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782341