1999 (6) TMI 96

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....]. -  The short question involved in this appeal before us is whether the `spectrotest' described by the appellants in the B/E as 'spectrometer' is entitled to the benefit of Notification No. 46/88-C.E. 2. After having accepted the aforesaid description, the lower authorities have held that spectrometer cannot be termed as instrument or apparatus for physical or chemical analysis for m....

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....fic and Technical Terms. 3. Ld. Representative of the appellants' company Shri K.A. Siddique, Deputy Finance Manager submits that although the catalogue was not available at the time of first appeal, it is now with them. A copy of the same has been produced before the Tribunal. In this connection, he draws attention to the various portions in the catalogue particularly the portion which read....