Written notice for tariff classification is essential; oral explanation alone cannot satisfy natural justice.

A classification order could not be sustained where no written show cause notice proposed classification under the heading ultimately adopted. The Tribunal held that fair procedure required a written notice specifying the proposed classification, and an oral explanation before the Assistant Commissioner was insufficient. Because the assessee was not put on written notice of the heading relied on in the impugned order, the order was vitiated for breach of natural justice.

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Issues: Whether the classification order could be sustained when no written show cause notice proposing classification under the heading ultimately adopted was issued.

Analysis: The Tribunal held that the assessee was entitled to a written notice stating the proposed classification. Oral explanation before the Assistant Commissioner did not satisfy that requirement. In the absence of a notice in writing proposing classification under the heading adopted in the impugned order, the requirement of fair procedure was not met.

Conclusion: The classification order was vitiated for breach of natural justice and could not be sustained.

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