Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings

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....g Fittings F.No. 13/1/93-CX.1 Dated 20-9-1993 Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Forwarding copy of the Order No. 5/93, dated 20-9-1993 under Section 37-B regarding classification of Fluorescent Tube Lighting Fittings. Section 37-B/Order No. 5/93. There is a divergence in practice in the classification of 'Tube Light F....

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....e fact of an additional rotor fitted to a fluorescent strip fixture cannot make this strip fixture into a lampholder alone, thereby negating the rest of the functions of this light fitting. In fact the HSN clarifies that light fittings equipped with lamp holders remain under 9405. Keeping in view, these facts, Board is of the view that this product is classifiable under Heading 9405. 3. Now, th....