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SIM Modules in Reels Classified as 'Smart Cards' Under Heading 8523, Eligible for Exemption Notification.

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....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....

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