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Customs - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Classification - whether the imported goods are SIM modules or ...

Case Laws     Customs

February 1, 2017

Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a 'smart card' fulfilling all the essential ingredients of a 'smart card' - benefit of exemption notification allowed - AT

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