TMI Blog2023 (1) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... w the exemption accordingly. Accordingly, the appeals are allowed by way of remand. - Customs Misc. Application No. 50784 of 2022 (SM) in Customs Appeal No. 51176 of 2022 AND Customs Misc. Application No. 50785 of 2022 (SM) in Customs Appeal No. 51177 of 2022 - FINAL ORDER NO. 50069-50070 / 2023 - Dated:- 20-1-2023 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the Appellant Mr. Gopi Raman, Authorised Representative for the Respondent ORDER The appellant-importer has filed these appeals on the ground that benefit of exemption from health cess under Notification No. 08/2020-Cus have been wrongly refused to them by the courtbelow. 2. The brief facts are that M/s Modern Business Equipments Services Pvt Ltd., EL-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant notification for exemption from Health Cess nor claimed exemption otherwise also. Although, it appears from the facts that appellant had not calculated the amount of Health Cess by way of self-assessment. Being aggrieved, the appellant preferred appeal before the learned Commissioner (Appeals) on the ground that Health Cess have been wrongly charged on the import of SPECTROMETERS (MODEL 800MB) which is [other than medical, surgical, dental or veterinary use] and exempt from health cess by virtue of Notification No. 08/2020-Cus dated 02.02.2020. Learned Commissioner (Appeals) pursuant to hearing appeals have been pleased to hold that exemption under the said notification is available to goods falling under CTH 9022 only, if they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several dates, accordingly, these appeals are disposed of after hearing and perusal of records. 7. Having considered the contentions of both sides, and perusing the records, I find 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, I allow these appeals 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. Appellant is directed to appear before the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
