Mis-declaration in import of CD-Deck Mechanisms

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....;      I am directed to say that it has been brought to 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,....

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....spot onto the information layer of the disc.  The laser spots are diffracted by the pits in the information layer to produce returning beams which strike a photodiode assembly. These 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 fitt....