https://www.taxtmi.com/caselaws?id=115091 Colour covers sold as original cellular phone accessories were treated as accessories, not parts of cellular phones, so concessional duty under Notification No. 17/2001-Cus. was denied. The classification issue on memory cards was resolved differently: they were held to fall under Heading 8542.12 as cards incorporating an electronic integrated circuit, with the tariff structure supporting their treatment as a specific smart-card category. The importer therefore failed on the exemption claim for colour covers but succeeded on the tariff classification of memory cards, leading to a partly sustained and partly modified order by CESTAT. en-us Thu, 24 Feb 2005 00:00:00 +0530 Wed, 23 May 2012 16:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115091 Colour covers sold as original cellular phone accessories were treated as accessories, not parts of cellular phones, so concessional duty under Notification No. 17/2001-Cus. was denied. The classification issue on memory cards was resolved differently: they were held to fall under Heading 8542.12 as cards incorporating an electronic integrated circuit, with the tariff structure supporting their treatment as a specific smart-card category. The importer therefore failed on the exemption claim for colour covers but succeeded on the tariff classification of memory cards, leading to a partly sustained and partly modified order by CESTAT. Case-Laws Customs Thu, 24 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115091