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2012 (11) TMI 599 - CESTAT, NEW DELHIClassification - appellant imported - Memory Stick, SD Cards and Micro SD Cards are solid state non volatile storage devices, classifiable under sub-heading 8523 5100 - Departmental Representative emphasised that since the goods imported are not exclusively meant for external use with a computer or laptop as a plugin device and are also not exclusively meant for fitment inside CPU Housing/laptop body, the same are not covered by Sl. No. 17 of the table to the Notification No. 6/2006-C.E. – Held that:- Scope of the entry against Sl. No. 17(ii) of the table to the Notification as it stood during the period of dispute, cannot be interpreted on the basis of the wordings of the entry as the same stood w.e.f. 7-5-2010 - requirement of pre-deposit waived
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