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2005 (2) TMI 609 - CESTAT, NEW DELHIExtract: .......een sub-divided into SIM cards, memory cards and others which goes to show that memory cards were always falling within the description ldquo Cards incorporating an electronic integrated circuit ( ldquo smart rdquo card). We, therefore, hold that the memory cards are classifiable under Heading 8542.12 only. The appeal is disposed of in these terms.
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