Aditya Batra imported a consignment of 40,000 pieces of memory cards of STRONTIUM brand Micro SD Memory cards of 2GB capacity, made in Taiwan ... examination, the contents were found to be 40,000 pieces of memory cards of STRONTIUM brand Micro SD Memory cards of 2GB capacity, made
87940/2022
3
in Goa for production of 'SD memory card' which, according to them,
involved import of parts and components on which ... memory cards or flash electronic storage cards) are
storage devices with a connecting socket, comprising in the
same housing one or more flash memories
87940/2022
3
in Goa for production of 'SD memory card' which, according to them,
involved import of parts and components on which ... memory cards or flash electronic storage cards) are
storage devices with a connecting socket, comprising in the
same housing one or more flash memories
contain "clips for
multimedia card (Metal Parts)" actually had memory cards
1 Impugned order
2 Mahender
3 Bhupinder ... When the goods were examined 26,703 adaptors
and 3,080 memory cards of 1GB each and 37,160 numbers of
printed stickers of different
opened and found 28580 pieces of
'Micro' Brand SD Memory Cards of 2 GB. The said Memory Cards were not
declared ... submits
3|Page C/240/2012-SM
that Lilaram had concealed Memory Cards and Refrigerators and it is a
limited fact that the imported goods
volatile storage device. The only dispute is that whether flash memory and flash memory card are the same or are they different. The Notification refers ... Therefore, the argument of the lower appellate authority that flash memory and flash memory cards are different items has no sound technical basis. The product
directed by a user through a user interface.
(k) The flash memory cards are nothing but a different and advanced type of storage devices like ... classification of non-volatile storage devices in the form of flash memory cards already stands conclusively decided by the World Customs Organization under Heading
assert that the imported cards were
‗smart cards'. According to this Chapter Note, the term ―smart
cards‖ means cards which have embedded in them ... Chapter 85 and therefore, are ‗smart cards' other than SIM
Cards and memory cards and hence they are squarely
classifiable under
intelligence, the officers of DRI
detected and seized 28580 pieces of memory cards found to be concealed at
the back portion of 4 refrigerators from ... admitted that they had not declared the 28580 pieces of memory cards in the
said bill of entry and also stated that his friend Shri
with words "Ru"),
35400 pcs. 2 GB Micro SD Memory card (packed in 30
brown colour packet wrapped in cellophane tape ... gross in each) marked as 'SS Emerald', 12000
memory cards (each 2 GB) and 2 Packets (each
contained 1 Kg.) grey coloured powdered
