Tariff classification cannot be changed on a new appellate plea when that basis was not urged before the lower authority.

Knitted polyester/nylon ladderstring web was maintained under Heading 60.01 of the Central Excise Tariff because the impugned order followed an earlier appellate classification of the same product, and no material showed that order had been set aside. The Revenue was also barred from shifting to a new classification under sub-heading 5608.00 in appeal, since its case before the lower appellate authority had been pressed on a different basis, namely sub-heading 5909.00. A fresh classification plea not urged below was not permitted. The classification in the impugned order was therefore left undisturbed.

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Issues: Whether knitted polyester/nylon ladderstring web was correctly classified under Heading 60.01 of the Central Excise Tariff and whether the Revenue could seek classification under sub-heading 5608.00 when that contention had not been raised before the appellate authority.

Analysis: The impugned order followed an earlier appellate order classifying the same product under Heading 60.01, and no material was produced to show that that earlier order had been set aside. The Revenue's appeal papers showed a different stand before the appellate authority, where classification under sub-heading 5909.00 was pressed, whereas the present appeal sought classification under sub-heading 5608.00. A party cannot be permitted to advance a new classification plea in appeal when that basis was not urged before the lower appellate authority.

Conclusion: The product remained classified under Heading 60.01, and the Revenue's contention for classification under sub-heading 5608.00 was rejected.

Final Conclusion: The appeal failed and the classification made in the impugned order was left undisturbed.

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