Classification disputes must stay within the show cause notice; a new tariff heading cannot be raised for the first time.

Classification disputes must be confined to the basis stated in the show cause notice and the assessee's classification list. A new tariff heading cannot be introduced by the Revenue for the first time at the Tribunal stage if it was not earlier alleged or proposed in the departmental case. The appellate forum will not entertain a fresh classification ground that changes the original basis of the dispute. The Revenue's new classification plea was therefore inadmissible, and the appeal failed.

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Issues: Whether the Revenue could raise, for the first time before the Tribunal, a fresh classification claim under a different tariff heading than that proposed in the show cause notice and the classification list.

Analysis: The classification of a product has to be determined on the basis of the case set out by the department in the show cause notice and the stand reflected in the assessee's classification list. A new ground seeking classification under a different heading, not earlier alleged or proposed, cannot be entertained at the appellate stage for the first time.

Conclusion: The fresh classification ground raised by the Revenue was not admissible and the appeal failed.

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