https://www.taxtmi.com/caselaws?id=785843 LED drivers perform the primary function of converting alternating current to regulated direct current and therefore qualify as static converters rather than as parts exclusively for lighting fittings. The presence of regulators and auxiliary components aligns them with rectifiers combined with regulators, placing them within the tariff scope for electrical machinery. HSN explanatory notes exclude separately presented electrical fittings from the heading for luminaires and direct such items to the chapter for electrical machinery; accordingly, LED drivers imported separately are not classifiable as parts of lighting fittings and are classed as other static converters under the electrical machinery heading. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785843 LED drivers perform the primary function of converting alternating current to regulated direct current and therefore qualify as static converters rather than as parts exclusively for lighting fittings. The presence of regulators and auxiliary components aligns them with rectifiers combined with regulators, placing them within the tariff scope for electrical machinery. HSN explanatory notes exclude separately presented electrical fittings from the heading for luminaires and direct such items to the chapter for electrical machinery; accordingly, LED drivers imported separately are not classifiable as parts of lighting fittings and are classed as other static converters under the electrical machinery heading. Case-Laws Customs Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785843