Tariff classification of processed fabric hinges on Chapter Note interpretation and whether the order relied on an unnotified ground.

Classification of processed knitted pile fabric turned on whether it was a made-up article under Chapter 63 or processed fabric under Chapter 60, with the competing Chapter XI Notes 5(f) and 5(b) central to the dispute. The Tribunal did not decide the substantive tariff position because the Commissioner (Appeals)'s basis was unclear: the record did not show whether the order rested on Note 5(f) or Note 5(b). The matter was remitted to the original Bench to identify the exact note relied on and then decide classification, together with the procedural objection that an order cannot be sustained on a ground not stated in the show cause notice.

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Outcome: The reference was returned to the regular Bench for appropriate orders, as the applicability of Chapter Note 5(b) or 5(f) and the related objection regarding the scope of the show cause notice required consideration.

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