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2017 (1) TMI 346 - AT - CustomsBenefit of N/N. 6/2006 - classification of imported memory cards - whether classified under CTH 8523 51 00 as Solid State Non-volatile Storage Devices or under CTH 8523 52 20 as memory smart cards - Held that: - the issue involved in the present appeals has been 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-volatile storage devices and the assessees are entitled to the benefit of exemption Notification No. 6/2006 - appeal dismissed - decided against Revenue.
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