2008 (8) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he benefit of Notification No. 29/99-Cus., dated 28-2-99, filed refund claim which was denied by the original authority on the ground that such exemption would be available only after amendment of the said Notification by Notification No. 70/2004-Cus., dated 9-7-2004. He also held that respondent's CHA had given written consent to forego the benefit of notification and therefore protest had no mea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en 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 Excise....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... desired report is as under- (i) goods against following B/E have been received and used in the production of CD Deck Mechanism B/E No. Dt. of receipt Quantity 366460 dt. 30-9-03 10-10-03 30000 pcs 367750 dt. 29-10-03 30-10-03 32000 pcs 368048 dt. 4-11-03 6-11-03 24000 pcs 368835 dt. 18-11-03 20-11-03 10000 pcs 369273 dt. 25-11-03 3-12-03 27....