Micro/Mini SD Cards to get Zero Duty under IT Agreement, CBEC Classifies Item under 8523 51 00 – Item in Zero Duty after Coverage at SNo. 3 in 24/2005

[CBEC Instruction dated 20^th July 2016]

Subject: Extension of benefit of Notification No. 24/2005 dated 01.03.2005 (Sr. No. 3) {as amended by Notification No. 132/2006-Customs dated 30.12.2006 (Serial No. 15)} to Micro/Mini SD cards.

Representations have been received from the trade on the subject above.

2. The matter has been examined by the Board and it is observed that benefit of Notification No. 24/2005 dated 01.03.2005 (Sr. No. 3) (as amended by Notification No. 132/2006-Customs dated 30.12.2006 (Serial No. 15)} is extendable to Micro/Mini SD cards classified under CTH 8523 51 00 of the first schedule of the Customs Tariff.

3. Suitable Public Notice/Standing Order may be issued for the benefit of all stakeholders and Departmental officers.

4. All pending assessments, if any, may be finalized accordingly.

5. Difficulty faced, if any, may be brought to the notice of the Board.

F. No. 528/43/2016-STO (TU)