Classification beyond the show cause notice was impermissible, and the Revenue's challenge failed on settled law.

A duty demand could not be sustained when it was based on a classification different from the one proposed in the show cause notice. The lower authority's view that recovery on an unalleged heading was impermissible was consistent with the Tribunal's earlier ruling in Bright Brothers, which had been affirmed by the Supreme Court. On that settled legal position, the impugned order was held correct in law and the Revenue's challenge failed.

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Issues: Whether the Revenue's appeal could succeed where the duty demand was based on a classification different from that proposed in the show cause notice.

Analysis: The demand had arisen from a proposed classification under Tariff Item 15A(2), but the lower authority dropped the proceedings on the footing that recovery on a heading different from the one alleged in the notice was not permissible. That view stood in line with the Tribunal's earlier decision in Bright Brothers, and the Supreme Court had affirmed that decision. In view of the affirmed legal position, the impugned order was found to be correct in law.

Conclusion: The Revenue's challenge failed and the appeal was dismissed.

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