https://www.taxtmi.com/caselaws?id=795303 Customs-classification disputes require a reasoned merits determination where the record contains the relevant documents, submissions and judicial precedents. A remand for de novo adjudication is unsustainable when its basis is unclear, merely repeats an earlier direction to reconsider departmental circulars, and does not assess those circulars' applicability or determine classification under the statutory tariff framework. The classification issue must be freshly adjudicated on merits after hearing both sides, applying the evidence, relevant tariff provisions and precedents. 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 where the record contains the relevant documents, submissions and judicial precedents. A remand for de novo adjudication is unsustainable when its basis is unclear, merely repeats an earlier direction to reconsider departmental circulars, and does not assess those circulars' applicability or determine classification under the statutory tariff framework. The classification issue must be freshly adjudicated on merits after hearing both sides, applying the evidence, relevant tariff provisions and precedents. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795303