TMI Blog2008 (8) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... under notification No. 25/99 - C/189/2007 - C/310/2008 - Dated:- 5-8-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri R.K. Verma, DR, for the Appellant. Shri Prabhat Kumar, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - This is an appeal filed by the Department against the order of the Commissioner (Appeals) No. CC(A)/163/ICD/D-II/2006 dated 28-12-06. 2. Heard both sides. The relevant facts, in brief, are as follows:- (a) The respondents imported items declared as "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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder protest. The original documents produced by the DR indicated the following remarks: "Sir, Party has produce the Central Excise Certificate For the Benefit against Notification No. 25/99. However the Benefit of Notification Not given to Party. Therefore Party is paying Full duty under PROTEST. Therefore, we are of the view that the duty has been paid by the importer under protest. 4.1 The remaining dispute relates to whether what they had imported was complete CD Deck mechanism as claimed by the Department or parts thereof, as claimed by the importer. If they are considered as parts, then they are eligible for exemption otherwise not. 4.2 As the import itself has taken place on the basis of certificate given by the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been used in the manufacture of complete CD Deck Mechanisms as per their records. (iii) The other parts used for manufacture are CD Loader tray, CD Loader base, Micro motor, wires, cables and screws etc." 5. From the above, we find that the 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. In view of the above, we have no hesitation to come to the conclusion that what has been imported by the respondent were only parts and therefore, they were eligible for exemption under notification No. 25/99. 6. In view of the above, the appeal of the department fails on both the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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