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2008 (8) TMI 269 - AT - CustomsRespondents imported “CD Pick up lens unit” and ‘optical pick up assembly’ and cleared them after furnishing a certificate given by Central Excise authorities in terms of procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 - respondents has received not only the impugned goods but also procured materials like CD loader tray, CD Loader base, micro motor, wires, cables and screws etc. and assembled the complete CD deck mechanism - Held that what they had imported were only parts and therefore, they were eligible for exemption under notification No. 25/99
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