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of <h1>Spectrotest qualifies for benefits after re-examination by appellate tribunal</h1> <h3>SAIL Versus COLLECTOR OF CUSTOMS, CALCUTTA</h3> The Calcutta appellate tribunal allowed the appeal by remanding the case for re-examination after considering whether a 'spectrotest' qualifies for a ... `Spectrotest’ described as `Spectrometer’ - Eligibility to benefit of exemption Notification No. 46/88-C.E. 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.
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