Flash memory exemption depends on technical characteristics and end use, not just commercial description of the product.

Imported flash memory was held to fall within the exemption entry for flash memory meant for external use with a computer or laptop as a plug-in device under the relevant notification. The product was a solid state non-volatile storage device, and its literature showed that it could be externally plugged into a computer or laptop without an adapter. The distinction between "flash memory" and "flash memory card" was found to have no sound technical basis on the facts. The exemption was therefore available because the goods matched the notification description by their technical characteristics and end use.

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Issues: Whether the imported flash memory card was covered by the exemption entry for flash memory meant for external use with a computer or laptop as a plug-in-device under the relevant notification.

Analysis: The notification covered goods under Heading 8523 51 00, including flash memory meant for external use with a computer or laptop as a plug-in-device. The imported item was a solid state non-volatile storage device, and the product literature showed that it could be externally plugged into a computer or laptop without an adapter. The distinction drawn by the lower authority between flash memory and flash memory card was found to have no sound technical basis in the facts of the case.

Conclusion: The imported goods satisfied the notification description and were eligible for the exemption.

Ratio Decidendi: Where the imported product matches the notification description on the basis of its technical characteristics and end use, the exemption cannot be denied merely because it is described in commerce as a memory card rather than as flash memory.

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