Customs classification remand requires Tribunal reconsideration and examination of circular applicability without any merits finding.

The Supreme Court directed fresh consideration by the Tribunal in a customs classification dispute and required that all parties be given an opportunity to be heard. On remand, the Tribunal must examine the applicability of Circular No. 13/2013-Cus dated 05.04.2013, but the Court expressly declined to express any view on the merits, including whether the circular applies. The dispute therefore remains open for reconsideration by the Tribunal on the issues identified in the remand.

---

---

Issues: Whether the matter should be sent back for fresh consideration by the Tribunal and whether the applicability of Circular No. 13/2013-Cus dated 05.04.2013 should be examined on remand.

Analysis: The appeal arose from a remand order of the Tribunal in a customs classification dispute. The Court directed that, while reconsidering the matter, the Tribunal must afford opportunity to all parties and examine the applicability of the circular, but expressly declined to express any opinion on the merits, including the circular's application.

Conclusion: The matter remains for fresh consideration by the Tribunal, including the issue of the circular.

---