Customs exemption eligibility for eye-sight testing equipment remanded for fresh consideration on new expert evidence

Eligibility for benefit under Notification No. 144/88-Cus. in respect of imported eye-sight testing equipment required reconsideration because the supporting certificates and other materials were not before the lower appellate authority. As additional expert evidence had now been produced, the jurisdictional Commissioner (Appeals) was directed to re-examine whether the goods answered the description of colour vision testing equipment, after granting a hearing and passing a speaking order in accordance with law. The matter was therefore remanded for fresh consideration on the new evidence.

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Issues: Whether the matter concerning eligibility for the benefit of Notification No. 144/88-Cus. in respect of the imported eye-sight testing machine should be remanded for reconsideration in light of the additional evidence produced by the appellant.

Analysis: The materials and certificates relied upon by the appellant were not before the lower appellate authority. Since the appellant stated that expert certificates had now been obtained and could support the claim that the goods answered the description of colour vision testing equipment, reconsideration by the jurisdictional appellate authority was considered necessary. The matter was therefore directed to be re-examined on the basis of the evidence now produced, after granting an opportunity of hearing, and a speaking order was required to be passed according to law.

Conclusion: The appeal was remanded for fresh consideration by the jurisdictional Commissioner of Customs (Appeals).

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