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2013 (10) TMI 1051 - AT - CustomsBenefit of Notification NO. 25/99-Cus - Import of CD Pick up lens unit - Held that:- According to the respondent the goods when imported are for actual use of the respondent to make CD mechanism those were parts thereof only. - assessee relied upon its own case [2008 (8) TMI 269 - CESTAT NEW DELHI]. It is necessary to examine the description of the goods in all the bills of entry individually as enumerated in annexure ‘A’ to the show cause notice dated 4.6.2004 to reach to the conclusion as to whether the goods so imported by the respective bills of entry were parts of CD deck mechanism or otherwise as well as the motive behind the imports. - Decided in favour of Revenue.
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