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CESTAT Delhi Holds LED Modules Classifiable Under CTH 8539; Rejects Department's Classification Under CTH 9405

  Kriti    11 August 2026 at 17:33

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Elektron Lighting Systems Pvt. Ltd. v. Principal Commissioner of Customs, Final Order Nos. 51286-51287/2026 dated 07.08.2026, dealt with the classification of imported

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