https://www.taxtmi.com/caselaws?id=795303 Customs-classification disputes require a reasoned merits determination under the applicable tariff framework, evidence and judicial precedents. The notes state that the Tribunal remanded the matter for de novo adjudication despite having documentary material, competing submissions and relevant precedents, but did not explain why departmental circulars required reconsideration or assess their applicability. Its direction duplicated an earlier instruction to reconsider the circulars without resolving classification on the available record. The remand was therefore described as unsustainable, and the dispute was to be freshly adjudicated by the Tribunal on merits after hearing both sides. en-us Thu, 16 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795303 Customs-classification disputes require a reasoned merits determination under the applicable tariff framework, evidence and judicial precedents. The notes state that the Tribunal remanded the matter for de novo adjudication despite having documentary material, competing submissions and relevant precedents, but did not explain why departmental circulars required reconsideration or assess their applicability. Its direction duplicated an earlier instruction to reconsider the circulars without resolving classification on the available record. The remand was therefore described as unsustainable, and the dispute was to be freshly adjudicated by the Tribunal on merits after hearing both sides. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795303