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2023 (1) TMI 1058 - AT - CustomsBenefit of exemption from health cess under Notification No. 08/2020-Cus have been wrongly refused to them - import of SPECTROMETERS (MODEL 800MB) and parts thereof - HELD THAT:- Admittedly, appellant have not claimed the exemption in the Bill of Entry, secondly, these new evidences have been brought before this Tribunal for the first time. Accordingly, these appeals are allowed by way of remand to the Commissioner (Appeals), with the direction to peruse the evidence laid before him by the appellant-assessee and on being satisfied that these spectrometers have not been used for medical purpose, shall allow the exemption accordingly. Accordingly, the appeals are allowed by way of remand.
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