Classification demand failed where the adjudication departed from the corrected show cause notice and pursued a different tariff heading.

A classification demand could not be sustained where the show cause notice, as corrected by corrigendum, substituted the originally proposed heading with a different one, limiting adjudication to the revised proposed classification and the assessee's declared classification. The departmental review before the Collector proceeded on a classification not finally set out in the notice, so the order accepting that contention was unsustainable. The impugned order was therefore set aside and the appeal succeeded.

---

---

Issues: Whether the department's review application could sustain a classification demand when the classification finally pursued before the Collector differed from the classification proposed in the show cause notice after corrigendum.

Analysis: The notice, as corrected by the corrigendum, substituted the originally proposed heading with another heading, so the adjudicating authority was required to decide only between the revised proposed classification and the assessee's claimed classification. The departmental challenge before the Collector proceeded on a different classification from that finally set out in the notice, and the order accepting that contention could not be sustained.

Conclusion: The impugned order could not be maintained and the appeal succeeded.

---