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Allied Electronics & Magnetics Ltd. Versus C.C. (Exports) , New Delhi

2017 (1) TMI 1470 - CESTAT NEW DELHI

Classification of imported goods - Micro SD cards - applicability of Board’s Circular No. 12/2012-Customs, dated 1st May, 2012 - Held that: - the circular having clarificatory is beneficial to the assessee so, it is applicable with retrospective effe .....

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of above clarificatory circular dated 1st May, 2012 - appeal allowed by way of remand. - C/51830-51834/2015-CU(DB) - Final Order Nos. C/A/50053-50057/2017-CU(DB) - Dated:- 2-1-2017 - Dr. Satish Chandra , President and Shri Ashok K. Arya , Member (T) .....

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sed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant had imported the micro SD cards from M/s. Wintek Enterprises Ltd. The importer claimed classification under CTH 8523 51 00 of the First Schedule to the Cust .....

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ise Notification No. 6/2006-C.E. (Sr. No. 17). But the department has not accepted the contention of the appellant and demanded the duty. Being aggrieved, the appellant has filed the present appeals. 3. During the course of arguments, ld. Counse .....

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is substituted by substrates, then such substrates fully comply with the definitions of printed circuits found in the Harmonized System and the qualifies as a printed circuit board and connecting pins qualifies as connecting sockets for purposes of N .....

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te 4(a) to Chapter 85) and 6. 4. Ld. Counsel submits that the authorities below have not accepted the above mentioned circular by stating that it is clarificatory in nature, so, it is not applicable retrospectively. 5. On the other hand, ld .....

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