Classification cannot travel beyond the show cause notice; Heading 1704.90 relief was rejected as scope.

A classification dispute over Candy Sugar turned on the scope of the show cause notice: the notice proposed classification only under Chapter Sub-heading 1701.90, not under Heading 1704.90. Relief cannot be granted on a basis that was never put to notice, and a demand or appeal cannot travel beyond the stated case in the notice. On that principle, the proposed classification under Heading 1704.90 was not sustainable and could not be accepted.

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Issues: Whether the appeal could succeed on a classification under Heading 1704.90 when the show cause notice had proposed only classification under Chapter Sub-heading 1701.90.

Analysis: The dispute before the lower authorities and in the notice was confined to the proposal that Candy Sugar should be classified under Chapter Sub-heading 1701.90. The notice did not propose classification under Heading 1704.90. A demand or appeal cannot travel beyond the scope of the show cause notice, and relief on a basis not put to notice is not sustainable.

Conclusion: The proposed classification under Heading 1704.90 could not be accepted, as it was beyond the show cause notice.

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