2017 (1) TMI 346

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.... ORDER [Order per : S.S Garg, Member (J)]. - The Revenue has filed two appeals against the Orders-in-Appeal dated 31-8-2009 and 30-11-2009 passed by the Commissioner of Customs (Appeals), Bangalore vide which the Commissioner has set aside the Order-in-Original dated 31-12-2008 and 9-10-2009. Since the issue involved in both the appeals is the same, therefore we decided to dispose of both the app....

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..... Aggrieved by the said Order-in-Original, the importer filed Appeal No. 52/2009-Cus.(B) before the Commissioner of Customs (Appeals), Bangalore and the Commissioner vide his Order dated 31-8-2009 allowed the appeal of the assessee and granted the benefit of the exemption Notification No. 6/2006. The Commissioner (Appeals) vide Order-in-Appeal held that the goods imported are rightly classifiable ....

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....has fairly conceded that the issue involved in the present appeals has been clarified by the Board by issuing Circular No. 12/2012, dated 1-5-2012 vide which the Board has clarified in Para 6 of the said Circular as under : "6. 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....