TaxTMI 
TaxTMI 
2008 (8) TMI 269
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....r 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' and cleared them after furnishing a certif....
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....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 meaning. (e) The Commissioner (Appeals) held that t....
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....ispute 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 authorities for import of goods under concessional rate of Cus....
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....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 27000 pcs 369869 dt. 5-12-03 11-12-03 32000 pcs The goods imported against B/E No. 371187 dated 30-12-0....