2026 (7) TMI 1685

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....rinyanka Singh,. For the Respondent: Mr. Rohan Shah, Senior Advocate, a/w Diva Devarsha, Mohammed Anajwalla, Shivam Garg, i/b Cyril Amarchand Mangaldas,. P. C. 1. The above Appeal has been filed by the Appellant Revenue challenging the order dated 21st July 2025 passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) setting aside the demand of the Customs Department by e....

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....Appeal is admitted on the following 3 substantial questions of law:- "A. Whether in the facts and circumstances of the case and in law, the CESTAT was correct in holding that assistive devices, rehabilitation aids and other goods for disabled specified under Serial No. 578 of Notification No. 50/2017-Cus. (List 30) and Serial No. 257 of Notification No. 1/2017-IGST (Rate) (List 3) are eli....

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....114A of the Customs Act, 1962, when the dispute involved interpretation of exemption notifications?" 3. Mr. Shah, the learned Senior Counsel appearing on behalf of the Respondent Assessee, waives service. 4. The Prothonotary and Senior Master of this Court shall ensure that the original record in relation to this Appeal is summoned from the Tribunal and offered for inspection of the parties.....