9911796707
TMI Blog2014 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... ice.” There is no dispute of the fact that the item under importation is a solid state non-volatile storage device. The only dispute is that whether flash memory and flash memory card are the same or are they different. The Notification refers to flash memory meant for external use with a computer or laptop as a plug-in-device. The goods under importation satisfy this description. Therefore, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 32/Mumbai-III/2012, dated 29-3-2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. The appellant M/s. Ingram Micro filed Bills of Entry No. 457085, dated 9-3-2010 for import of flash memory cards under CTH No. 8523 51 00 and claimed exemption unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us. 3. Ld. Counsel for the appellant submits that the flash memory card imported by the appellant is the same product as specified in the notification flash memory which falls under CTH 8523 51 00 and it is meant for external use with a computer or a laptop as a plug-in-device. He also produced the product literature relating to the impugned goods which shows that the product under importatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive; (e) DVD Drive/DVD writers; (f) Flash memory; (g) Combo drive; (h) meant for fitment inside the CPU housing/laptop body only; (i) meant for external use with a computer or laptop as a plug-in-device Heading 8523 51 00 covers solid st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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