2025 (3) TMI 1497

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....dv.  Mr. Mukunda Rao, Adv.  Mr. Krishna Rao, AOR For the Respondent :Mr. Raghavendra P. Shankar, ASG  Mr. Gurmeet Singh Makker, AOR  Mr. Vivek Gurnani, Adv.  Mr. Karan Lahiri, Adv.  Mr. Kartikeya Asthana, Adv.  Mr. Anmol Chand ORDER 1. This appeal is arising against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal "....

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....urt, in Hindustan Ferodo Ltd v. Collector of Central Excise (1997 (89) ELT 16 (SC)], thus "It is not in dispute before us as it cannot be, that onus of establishing that the said rings fell within Item No. 22-F lay upon the Revenue. The Revenue led no evidence. The onus was not discharged. Assuming therefore, the Tribunal was right in rejecting the evidence that was produced on behalf of ....

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.... the Import Tariff as the first step. The finding in the impugned order of the goods being separately identifiable should have been followed by determination of the corresponding description in the First Schedule, the Customs Tariff Act, 1975 instead of treating it as one article of a composite good. Overlooking this, the lower authorities have relied upon purported 'common parlance' deriv....

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....cordance with the stipulations above. 6. Appeal is, therefore, allowed by way of remand." 2. Mr. A.R. Madhav Rao, learned Counsel appearing for the appellant relies on Circular No.13/2013-Cus dated 05.04.2013 and requests that the CESTAT while considering the matter on remand, must also take into account the applicability of the said Circular. 3. We direct that the CESTAT shall give....