https://www.taxtmi.com/caselaws?id=433311 Exemption from health cess on spectrometers classified under CTH 9022 under Notification No. 08/2020-Customs depended on whether the goods were in fact for non-medical use. As the exemption was not claimed at the bill of entry stage and supporting certificates and resale invoices were produced only at the appellate stage, the factual basis for eligibility required examination by the first appellate authority. The Tribunal therefore did not grant the exemption outright, but remanded the matter to the Commissioner (Appeals) for fresh consideration of the additional evidence and determination of entitlement. en-us Fri, 20 Jan 2023 00:00:00 +0530 Fri, 27 Jan 2023 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433311 Exemption from health cess on spectrometers classified under CTH 9022 under Notification No. 08/2020-Customs depended on whether the goods were in fact for non-medical use. As the exemption was not claimed at the bill of entry stage and supporting certificates and resale invoices were produced only at the appellate stage, the factual basis for eligibility required examination by the first appellate authority. The Tribunal therefore did not grant the exemption outright, but remanded the matter to the Commissioner (Appeals) for fresh consideration of the additional evidence and determination of entitlement. Case-Laws Customs Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433311