Classification of manufactured goods - If the appellants had...

Classification of manufactured goods - If the appellants had restricted their reply only to the extent query raised, this problem could have been averted. Thus, not only the authority committed a mistake in proceeding to reject all the contentions and then issued the show cause notice, equally the appellants also committed a mistake in mentioning facts which were not required to be done pursuant the query raised by the authority. - The entire proceedings have to be redone in an opposite manner. - HC