https://www.taxtmi.com/caselaws?id=337266 Micro/Mini SD memory cards were treated as classifiable under sub-heading 8523.51 as semiconductor media, solid-state, non-volatile data storage devices because the substituted substrates in place of a PCB were regarded as printed circuits under the General Rules for Interpretation and Note 4(a) to Chapter 85. The Board's circular was applied to support this classification, and the competing view that the goods were smart cards under another entry was rejected. On that basis, the cards were held eligible for the exemption under Notification No. 6/2006-C.E. en-us Fri, 15 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337266 Micro/Mini SD memory cards were treated as classifiable under sub-heading 8523.51 as semiconductor media, solid-state, non-volatile data storage devices because the substituted substrates in place of a PCB were regarded as printed circuits under the General Rules for Interpretation and Note 4(a) to Chapter 85. The Board's circular was applied to support this classification, and the competing view that the goods were smart cards under another entry was rejected. On that basis, the cards were held eligible for the exemption under Notification No. 6/2006-C.E. Case-Laws Customs Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337266