Fresh classification plea cannot be raised on appeal without prior notice and opportunity to respond.

A fresh classification case could not be raised at the appellate stage when it departed from the basis of the show cause notice, because the assessee had no opportunity to meet the new tariff heading. The statutory procedure required notice before introducing a different classification theory, and the appellate record showed a new case beyond the original notice. The fresh plea was therefore not maintainable, and the appeal was dismissed.

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Issues: Whether the department could, at the appellate stage, make out a fresh case for classification of the goods without issuing a show cause notice covering the new tariff heading.

Analysis: The appeal papers disclosed a departure from the basis adopted in the show cause notice. The proposed classification under a different tariff heading was a new case which the assessee had not been given an opportunity to meet. A fresh classification case could not be introduced at the appellate stage without notice and observance of the statutory procedure.

Conclusion: The fresh plea for classification was not maintainable and the appeal was dismissed.

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