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Issues: Whether the show cause notice proposing classification of "Nizam Pakku" under Chapter 2106 could be interfered with in writ jurisdiction, when the product had earlier been held to fall under Chapter 0802 and no material change in facts, tariff entry, or character of the goods was shown after the GST regime.
Analysis: The product had already been the subject of repeated classification disputes, and the issue had attained finality in earlier proceedings. The product's character remained unchanged despite the addition of oils, menthol, sugar and spices, and the tariff position under the relevant chapters was not shown to have altered so as to justify a fresh departure. The advance ruling under GST also supported classification under Chapter 0802. In these circumstances, the fresh show cause notice re-agitating the same classification issue was found to be contrary to the settled position and amounted to abuse of process, making writ interference permissible notwithstanding the normal rule against challenging a show cause notice.
Conclusion: The challenge to the show cause notice was maintainable and the notice was liable to be quashed; the issue was decided in favour of the petitioner.
Ratio Decidendi: Where a classification issue has attained finality and the goods retain the same essential character without any relevant change in the tariff framework, a fresh show cause notice reopening the settled classification is an abuse of process and can be quashed in writ jurisdiction.
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