https://www.taxtmi.com/caselaws?id=87566 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. en-us Wed, 17 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87566 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. Case-Laws Customs Wed, 17 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87566