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TMI Blog2017 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... n clarified by the Board by issuing Circular No. 12/2012, dated 1-5-2012 vide which the Board has clarified that Micro/Mini SD Cards are correctly classified in Sub-heading 8523.51 as Semiconductor media, solid-state, non-volatile data storage devices by application of General Rules for Interpretation of Import Tariff (GRIs) 1 - Micro SD/Mine storage cards are classifiable under CTH 8523.51 as non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common order. For the sake of convenience, the facts of the Appeal No. 636/2009 are taken. 2. Briefly the facts of the present case are that M/s. Anandit Infotech are the importers and dealers in Computer Hardware, consumables, peripherals, networking and multimedia products. The importers imported Mini Digital, Micro SD or various GB capacity and SD flash Memory Card in Card Format. The impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51 00 and extended the benefit of Notification No. 6/2006 on the ground that as per the technical literature Trancend SD series memory cards are Non-volatile Storage devices; that as Chapter Note 4(b) of Chapter 85 to qualify as a smart card; the card should be embedded with a microprocessor, RAM etc.; the cards imported by importer are embedded with NAND Flash chip; that as they are embedded wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initions of printed circuits found in the Harmonized System and the qualifies as a printed circuit board and connecting pins qualifies as connecting sockets for purposes of Note 4(a) to Chapter 85. As such, Micro/Mini SD Cards are correctly classified in Sub-heading 8523.51 as Semiconductor media, solid-state, non-volatile data storage devices by application of General Rules for Interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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