https://www.taxtmi.com/caselaws?id=338309 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in a case concerning the classification of imported SIM modules under the Customs Tariff Act, 1975. The Tribunal determined that the SIM modules should be classified as smart cards under heading 8523, making them eligible for exemption under notification no. 6/2006-CE. It emphasized the functional role of SIM cards in mobile communication and rejected the revenue's argument, setting aside the order and allowing the appeal. en-us Fri, 22 Jul 2016 00:00:00 +0530 Tue, 30 Jan 2018 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338309 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant in a case concerning the classification of imported SIM modules under the Customs Tariff Act, 1975. The Tribunal determined that the SIM modules should be classified as smart cards under heading 8523, making them eligible for exemption under notification no. 6/2006-CE. It emphasized the functional role of SIM cards in mobile communication and rejected the revenue's argument, setting aside the order and allowing the appeal. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338309