https://www.taxtmi.com/caselaws?id=247707 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. en-us Thu, 08 Nov 2012 00:00:00 +0530 Tue, 20 May 2014 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247707 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. Case-Laws Customs Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247707