CESTAT Sets Aside Remand Order as CESTAT Judgment Cannot Be Treated as ‘Additional Evidence’

Wipro GE Healthcare Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai) These appeals were filed against Orders-in-Appeal dated 07.05.2025 passed by the Commissioner of Customs (Appeals), Mumbai Zone-III, whereby the matter was remanded to the original adjudicating authority for fresh decision. The dispute concerns the classification of “LCD HB Colour Monitors without Stand, 19 inch” imported during December 2018 to February 2021 for use with medical equipment such as ultrasound, X-ray, CT Scan, and MRI systems. The appellants classified the goods under CTH 8528 and paid IGST at ...