9911796707
TMI Blog2014 (5) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under Notification No. 24/2005, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 importation is a solid state digit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a plug-in-device. The product literature further states that these cards can be plugged in without the need for an adapter. Thus, from the product literature, it is clear that the product under importation satisfies the description given on the Notification. 6. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. (Operative part pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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