TMI BlogClassification of goods - memory cards - Since the revenue has not discharged its burden to show that...Classification of goods - memory cards - Since the revenue has not discharged its burden to show that the good in question, i.e. memory cards, which is undisputedly ‘media’ which can record ‘sound’ and other phenomena, would not be covered under the specific entry of either Entry No. 10 or Entry No. 3 of Part A to Schedule IV to the RVAT Act - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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