2017 (1) TMI 1470

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.... Vijay Kumar, Advocate, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - All the five appeals have been filed against the Order-in-Appeal No. 19-23/2014, dated 5-2-2015 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant had imported the micro SD cards from M/s. Wintek ....

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....nsidered 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 purposes of Note 4(a) to Chapter 85. As such, Micro/Mini SD Cards are correctly classified in sub....

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.... (11) S.T.R. 430 (S.C.). Further, in the case of Commissioner v. Mysore Electricals Industries Ltd. - 2006 (204) E.L.T. 517 (S.C.) it was observed that the beneficial circular has to be applied retrospectively while oppressive circular applicable prospectively. In the instant case, the circular having clarificatory is beneficial to the assessee so, it is applicable with retrospective effect. Hence....