Excise duty on LED light, Central Excise

[Arunachalam siva]

As per notification no. 12/2016 CE(Tariff) dt 01.03.2015, Sr. 321B, 6% Excise duty applicable on all inputs in use of manufacture of LED light etc. Whether 6% ED applicable on finished goods LED lights also when rate of ED is 12.5% as per tariff.

Posts / Replies

[Mahir S]

No.

The 6 % ED is applicable only on the inputs that are used in the manufacture of LED lights.

[Ganeshan Kalyani]

The notification states that the duty of 6% is applicable only on inputs used in Manufacturing of LED driver or MCPCB as below.

Chapter

All inputs for use in the manufacture of LED (Light Emitting Diode) driver or MCPCB (Metal Core Printed Circuit Board) for LED lights and fixtures or LED Lamps

[MARIAPPAN GOVINDARAJAN]

6% duty is applicable.

[Rajagopalan Ranganathan]

Sir,

LED lights are classifiable under sub-heading No. 8539 39 10 or 3839 39 90 of I Schedule of Central Excise Tariff Act, 1985. However Vacuum or gas filled bulbs of retail sale price not exceeding ₹ 20 per bulb falling under heading No. 8539 are chargeable to 6% duty vide Sl. No. 269 of Notification No. 12/2012-CE dated 17.3.2012 as amended. All other bulbs are liable to duty @12.5%.

[Arunachalam siva]

found in Ntfn no. 12/2012 dt 17.03.2012 sr no. 321 provides 6% ED on LED lights. Thanks for your help