2014 (5) TMI 634

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....te, for the Appellant. Shri A.K. Prabhakar, Supdt. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 32/Mumbai-III/2012, dated 29-3-2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. The appellant M/s. Ingram Micro filed Bills of Entry No. 457085, dated 9-3-2010 for import of flash memory cards under CTH No. 8523 51 00 and claimed....

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....lant is before us. 3. Ld. Counsel for the appellant submits that the flash memory card imported by the appellant is the same product as specified in the notification "flash memory" which falls under CTH 8523 51 00 and it is meant for external use with a computer or a laptop as a plug-in-device. He also produced the product literature relating to the impugned goods which shows that the prod....

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....erboards; (b)     Floppy disc drive; (c)     Hard disc drive; (d)     CD-ROM drive; (e)     DVD Drive/DVD writers; (f)      Flash memory; (g)     Combo drive; (h)     meant for fitment inside the CPU housing/laptop body only; (i)&n....