https://www.taxtmi.com/caselaws?id=785843 LED drivers imported as standalone goods were classified under CTH 8504 as static converters and rectifiers because their essential function is to convert alternating current to direct current and regulate current supplied to LEDs. Rule 1 of the General Rules for Interpretation, read with the heading text, chapter notes and HSN Explanatory Notes, supported classification in heading 8504, and auxiliary current-regulating features did not change that result. Heading 9405 for parts of luminaires and lighting fittings was found inapplicable because the LED driver was not shown to be solely or principally designed for chapter 94 goods and had wider applications. The appropriate classification was therefore CTI 8504 40 90, not CTH 9405. 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 imported as standalone goods were classified under CTH 8504 as static converters and rectifiers because their essential function is to convert alternating current to direct current and regulate current supplied to LEDs. Rule 1 of the General Rules for Interpretation, read with the heading text, chapter notes and HSN Explanatory Notes, supported classification in heading 8504, and auxiliary current-regulating features did not change that result. Heading 9405 for parts of luminaires and lighting fittings was found inapplicable because the LED driver was not shown to be solely or principally designed for chapter 94 goods and had wider applications. The appropriate classification was therefore CTI 8504 40 90, not CTH 9405. Case-Laws Customs Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785843