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2014 (5) TMI 634 - AT - CustomsClassification - Import of flash memory card - Exemption under Notification No. 24/2005, dated 1-3-2005 - concessional CVD of 4% under Notification 6/2006-C.E., dated 1-3-2006 - Held that:- Heading 8523 51 00 covers “solid state non-volatile storage device.” There is no dispute of the fact that the item under importation is a solid state non-volatile storage device. The only dispute is that whether flash memory and flash memory card are the same or are they different. The Notification refers to flash memory meant for external use with a computer or laptop as a plug-in-device. The goods under importation satisfy this description. Therefore, the argument of the lower appellate authority that flash memory and flash memory cards are different items has no sound technical basis. The product literature available on record clearly indicates that the item under importation is a solid state memory card and is meant for external use with a computer or laptop 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 - Decided in favour of assessee.
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