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of <h1>Appellate Tribunal emphasizes natural justice, sets aside reclassification, and remands for fresh decision.</h1> The Appellate Tribunal set aside the Collector (Appeals)'s reclassification of goods without proper notice to the Revenue, emphasizing the importance of ... Classification of goods The respondents sought reassessment of goods classified under different headings. The Collector (Appeals) reclassified the goods under a new heading without proper notice to the Revenue. The Appellate Tribunal set aside the order and remanded the matter for a fresh decision, emphasizing the need to observe principles of natural justice.
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