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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 - Tri

Customs - 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 - Tri - TMI Updates - Highlights .....

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