Tariff classification beyond the show cause notice was held not maintainable in revenue appeal.

A revenue appeal challenging tariff classification was held not maintainable where it sought a heading different from the one proposed in the show cause notice. The analysis treated the attempted shift in classification as going beyond the permissible scope of the original proceedings, because appellate scrutiny could not expand the dispute beyond the notice on which the case was founded. The result was that the appeal was rejected as outside the bounds of the show cause notice.

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Issues: Whether the revenue's appeal was maintainable when it sought classification of the imported goods under a tariff heading different from the one proposed in the show cause notice.

Analysis: The appeal was founded on a classification that went beyond the scope of the show cause notice. Since the revenue attempted to shift from the classification proposed in the notice to a different classification in appeal, the challenge was treated as outside the permissible range of the original proceedings.

Conclusion: The appeal was held to be not maintainable as it was beyond the scope of the show cause notice.

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