https://www.taxtmi.com/caselaws?id=796783 LED modules comprising multiple LEDs mounted on a PCB, without drivers or control circuitry, fall under CTH 8539 rather than the residuary CTH 9405. Classification follows the General Rules for Interpretation, relevant tariff notes and aligned HSN Explanatory Notes. CTH 9405 covers lamps, lighting fittings and parts only where they are not elsewhere specified or included, while CTH 8539 specifically covers LED lamps. Intended use in manufacturing street lights does not control classification; the goods' essential character and condition at importation govern. As the modules can operate as LED lamps when connected to an electrical supply, differential customs duty is not payable. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796783 LED modules comprising multiple LEDs mounted on a PCB, without drivers or control circuitry, fall under CTH 8539 rather than the residuary CTH 9405. Classification follows the General Rules for Interpretation, relevant tariff notes and aligned HSN Explanatory Notes. CTH 9405 covers lamps, lighting fittings and parts only where they are not elsewhere specified or included, while CTH 8539 specifically covers LED lamps. Intended use in manufacturing street lights does not control classification; the goods' essential character and condition at importation govern. As the modules can operate as LED lamps when connected to an electrical supply, differential customs duty is not payable. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796783