TaxTMI 
TaxTMI 
Classification of Micro / Mini SD Cards - regarding.
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....ief Commissioners of Customs/ Customs (Prev.)/ C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Subject: Classification of Micro / Mini SD Cards - regarding. Doubts have been raised as regards the classification of Micro / Mini SD Cards in....
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....substrate and interconnects printed on substrate. 3. Reportedly, at the time when Note 4(a) to Chapter 85 was adopted the solid-state non-volatile storage cards included a traditional printed circuit board. SD card technology has since evolved and now uses "Chip on Board" substrate packaging (also known as System-in-Package or SIP) instead of trad....
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....ve" elements. In this regard the WCO's HSC is of the opinion that a very broad definition of printed circuits was intended. 4. Micro / Mini SD Cards are manufactured using an etching process. The etching process is one of the processes specifically identified in the definition of "printed circuit" in Note 5 to Chapter 85. Thus, the substrates used....
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..... In view of the aforesaid, Board is of the considered view that in case of Micro / Mini SD Cards wherein the PCB is substituted by substrates, then such substrates fully comply with the definitions of printed circuits found in the Harmonized System and the qualifies as a printed circuit board and connecting pins qualifies as connecting sockets for p....