Malaysia legislation
Section 94
of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025
Seksyen 94
05
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included 9405.50
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Non-electrical luminaires and lighting fittings:
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Of oil-burning type: