TaxTMI 
TaxTMI 
2013 (10) TMI 1051
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.... 25/99-Cus dated 28.2.1999, Revenue denies the same. Nothing came from any side as to whether the goods imported by each bill of entry were tested in the light of clarification issued by the Department of Information & Technology on 6.1.2004 (at page 4 of paper book filed by the respondent). 2. Revenue's grievance is against dropping of adjudication proceedings and grant of relief to the respondent by the learned Adjudicating Authority by order dated 29.11.2007 holding that the appellant was entitled to the benefit of Notification No. 25/99-Cus dated 28.2.1999. 3. On the earlier occasion, Revenue gave us an impression that the matter relates to the applicability of Notification No. 70/2004-Cus dated 9.7.2004. But today when the matter was....
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....sional 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%. The notification is subject to the condition that the importer follows the procedure set out in the Customs (import of Goods at concessional rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 2. It is observed from manufacturers catalogues and product literature that CD mechanism consists of a rigid frame housing a motorized turntable that rotates the disc, and a radial mechanism which positions and tracks a single or 3 beam optical pick up across the disc. The objective lens of the pickup ....
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....Contention of the respondent on the other hand is that it had imported only parts of CD mechanism. He invites attention to Para 7.3 and Para 8 of the adjudication order to buttress his claim. He also submits that what that is CD mechanism and how that is made is clarified by the Department of Information & Technology vide their letter dated 6.1.2004 written to the Director, Custom, CBEC. 8. Letter dated 6.1.2004 of the Department of Information & Technology was examined. It has been clarified that the parts of CD mechanism are different constituents which when assembled give rise to the finished goods to be called as CD deck mechanism. The parts are as follows as has been reproduced by learned Adjudicating Authority in Para 30 of his order....