Mis-declaration in import of CD-Deck Mechanisms

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.... 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 concessional rate of customs duty @ 5%. T....

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....p 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 mechanism. For branded products the price could be verified from the....