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TMI Blog2023 (6) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ounted piezo-electric crystals. Whereas, it is not the case in respect of the subject goods, i e , LED socket assembly, which as per the information provided, is merely a part for the production of anti-fog lamp for automobiles. Considering the same, the subject goods do not merit classification under Heading 8541. The subject goods namely LED Socket Plug Assembly is a combination of assembly of LED with associated circuit with a fixture for anti-fog lamp for vehicle. Further, this is required to be assembled with other parts viz. Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body to produce a complete fog lamp for automobiles. CTH 8512 provides for Electrical lighting or signalling equipment of a kind used for cycles or motor vehicles. Headlamps of all kinds including lamps fitted with dimming or dipping attachments diffused driving lamps; anti-fog lamps are covered under this heading - by virtue of Section note 2 of the Section XVI of the schedule Ito the Customs Tariff Act, 1975 read with the general provisions regarding the classification of parts i.e., the General Explanatory Note to Section XVI of Harmonized Commodity Description and Coding System Explan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with other parts for production of front fog lamp of an automobile. When it is switched on, the whole lamp will light and provide warning/signal to other vehicles coming in from the opposite direction 2.1 The other parts to be assembled with this LED socket to make a complete front fog lamp are Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body. After procurement of other parts, the LED socket assembly imported from the above manufacturer will be assembled and a complete front fog lamp for automobiles will be produced by the applicant. A detailed view of parts of this fog lamp is reproduced below. Pic. II: Parts for Front fog lamp 2.2 It is submitted that the part imported is basically an assembly of LED with associated circuit with a fixture. For each type of vehicle lamp, the size and type of this assembly will vary. This is to be assembled with the other parts viz. Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body to produce a complete fog lamp for automobiles. 2.3 The applicant further submits that Heading 8512 of the Customs Tariff Schedule 1985 covers electrical light or signalling equipment (excluding articles of headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vering Light Emitting Diodes. The HSN Explanatory notes for Light Emitting Diode (LED) Modules read as follows: The light from these modules is produced by one or more light-emitting diodes (LED) mounted on a printed circuit board or otherwise connected. These modules do not have a cap (base) (e.g., screw, bayonet or bi-pin type) for fixing in the lamp-holder. These modules may have electric connectors. These modules have circuity to control DC voltage and current to a level useable by the LEDs (power control). These modules may have circuitry to rectify AC power (power supply) with the power control. In the present case, the applicant has confirmed that there are no control circuitries / controller in the item imported. It also has been confirmed that it does not have any cap or IC chips and cannot carry out any rectification of current. 4.2 It is submitted that heading 8541 4100 also covers light emitting diodes and as per the HSN explanatory notes, these are: Light-emitting diodes (LED), or electroluminescent diodes, (based, inter alia, on gallium arsenide, gallium phosphide or gallium nitride) are devices which convert electric energy into visible, infr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought up for consideration by the applicant, needs to be examined. 5.1 Chapter Heading 8512 of Customs Tariff Act, 1975 provides for Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles and covers the following: 8512.10 Lighting or visual signalling equipment of a kind used on bicycles 8512 20 Other lighting or visual signalling equipment 8512 20 90 Other 8512 90 00 - Parts The HSN Explanatory notes provide that this heading covers electrical apparatus and appliances specialized for use on cycles or motor vehicles for lighting or signalling purposes. The heading includes Headlamps of all kinds including lamps fitted with dimming or dipping attachments; diffused driving lamps; anti fog lamps; spot lights; search lamps of a kind used on police cars or the like (including those which, attached to a length of cable, can be used as hand lamps or can be placed on the road). Further, subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the goods of this heading are also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; 5.2.1 The HSN Explanatory Notes to heading 8539 further provide as: (F) Light-Emitting Diode (LED) Modules The light from these modules is produced by one or more light-emitting diodes (LED) mounted on a printed circuit board or otherwise connected. These modules do not have a cap (base) (e.g. screw, bayonet or bi-pin type) for fixing in the lamp-holder. These modules may have electric connectors. These modules have circuity to control DC voltage and current to a level useable by the LEDs (power control). These modules may have circuitry to rectify AC power (power supply) with the power control. (G) Light-Emitting Diode (LED) Lamps The light from these lamps is produced by one or more light-emitting diodes (LED). These lamps consist of a glass or plastic envelope, one or more light-emitting diodes (LED), circuitry to rectify AC power and to convert voltage to a level useable by the LEDs, and a base (e.g., screw, bayonet or bi-pin type) for fixing in the lamp-holder. Certain lamps may also contain a heat sink. These lamps are of various shapes, e.g, spherical (with or without a neck); pear or onion shaped; flame shaped; tubular (straight or curved); s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echanical, and electrical interfaces (e.g. electric connectors including wires to connect with external control circuitry). Protective diodes (e.g. Zener diodes) may be connected anti-parallel to the Gallium-nitride-based light-emitting Diode (GaN LED) chips to protect the GaN LED chips from electrostatic discharge for some of GaN LED packages. There are two basic types of white LED packages. The first type is composed of a combination of LED chip(s) and fluorescent material (phosphor). The second type of white LED packages is composed of a combination of red LED chip(s), green LED chip(s) and blue LED chip(s). White LED packages are used for general lighting and backlight applications. (2) Light-Emitting Diode (LED) Assemblies These are assemblies comprised of light-emitting diode (LED) packages mounted on a printed circuit board, which may include optical elements and thermal, mechanical, and electrical interfaces (e.g., electric connectors including wires to connect with external control circuitry). The LED assemblies do not have the control circuitry necessary to rectify AACC power and control DC current to a level usable by the LEDs. The number of LEDs does not alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) 656 851290 All goods 0 7. From the CAAR-1 application and submissions of the applicant, I find that the subject goods namely LED Socket Plug Assembly is a combination of assembly of LED with associated circuit with a fixture for anti-fog lamp for vehicle. Further, this is required to be assembled with other parts viz. Lens, Inner Lens, Holder, Filter, Adjusting Screw Assembly and Body to produce a complete fog lamp for automobiles. CTH 8512 provides for Electrical lighting or signalling equipment of a kind used for cycles or motor vehicles. Headlamps of all kinds including lamps fitted with dimming or dipping attachments diffused driving lamps; anti-fog lamps are covered under this heading. Further, by virtue of Section note 2 of the Section XVI of the schedule Ito the Customs Tariff Act, 1975 read with the general provisions regarding the classification of parts i.e., the General Explanatory Note to Section XVI of Harmonized Commodity Description and Coding System Explanatory Notes, parts of the goods of heading 8512 are also classified und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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