https://www.taxtmi.com/highlights?id=33072 Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a 'smart card' fulfilling all the essential ingredients of a 'smart card' - benefit of exemption notification allowed - AT en-us Wed, 01 Feb 2017 08:40:48 +0530 Mon, 30 Jan 2017 21:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33072 Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a 'smart card' fulfilling all the essential ingredients of a 'smart card' - benefit of exemption notification allowed - AT Highlights Customs Wed, 01 Feb 2017 08:40:48 +0530 https://www.taxtmi.com/highlights?id=33072