1999 (6) TMI 96 - AT - Customs

Spectrotest described as Spectrometer - Eligibility to benefit of exemption Notification No. 46/88-C.E.

Summary

The appellate tribunal in Calcutta considered whether a 'spectrotest' described as a 'spectrometer' qualifies for a specific benefit. The lower authorities denied the benefit based on the definition of 'spectrometer' and absence of relevant catalogue. The appellant's representative argued for the instrument's classification as a measuring and checking device based on new evidence. The tribunal agreed to remand the case for re-examination with the new material presented. The appeal was allowed by remand.