Mis-declaration in import of CD-Deck Mechanisms

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..... o the notice of the Board that some importers are importing complete CD mechanism “as parts” by mis-declaring the same as ‘pick up unit’ or ‘lens unit’ so as to take undue benefit of concessional duty under notification no. 25/99-Cus. dated 28.2.99. Under notification no. 25/99, list A, serial no. 115, parts of CD deck mechanism imported for manufacturing CD deck mechanism’ are eligible for .....

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..... e Mechanisms are used mainly in two configurations. (1) Top Loading and (2) Front Tray Loading. Hand held type Discman sets, Cassette/Radio/CD Combination Sets use above mentioned CB Mechanisms are fitted with other mechanical parts, tray and a motor. These parts are responsible for loading CD’s on to the CD Mechanism. 3. There have also been reports of under-invoicing of these deck me .....

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