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

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Last updated: 11 August 2026
Quick Summary
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that imported LED modules should be classified under CTH 8539, not CTH 9405 as argued by the Department. The Tribunal found that the LED modules, lacking active driver or control gear, were not complete lighting fittings. They emphasised that classification must be based on the goods' inherent nature and specific tariff headings, rather than their intended end-use. Consequently, the importer's classification was upheld, and the Department's demand for differential duty was dismissed.

Court :
Delhi

Brief :
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 LED modules used for manufacturing LED lights and fixtures.

Citation :
Customs Appeal No. 51772 of 2021

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1999
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3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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