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<h1>Court rules imported unrecorded CD-R Blank not eligible for concessional duty. Revenue appeal allowed.</h1> <h3>COMMR. OF CUS., MUMBAI Versus SHIMNIT MACHINE TOOLS & EQUIPMENTS LTD.</h3> COMMR. OF CUS., MUMBAI Versus SHIMNIT MACHINE TOOLS & EQUIPMENTS LTD. - 2005 (188) E.L.T. 302 (Tri. - Mumbai) The appeal relates to eligibility of concessional duty for imported CD-R Blank. The benefit under the Notification is only for recorded media, not unrecorded media. The impugned order extending the benefit is set aside, and the appeal of the Revenue is allowed.