https://www.taxtmi.com/caselaws?id=72729 A classification dispute may be argued on a new ground in appeal where leave is granted under the Tribunal's procedure rules and the opposite party has a fair opportunity to respond. The Tribunal's role is to determine the correct tariff classification on the material before it, and a relevant classification ground is not excluded merely because it was not raised earlier. The majority accepted the additional ground as admissible and capable of being considered on admitted facts. The dissent treated the request as a fresh claim for assessment under a different item requiring fresh adjudication by the assessing authority. en-us Mon, 29 Apr 1985 00:00:00 +0530 Tue, 24 May 2011 16:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72729 A classification dispute may be argued on a new ground in appeal where leave is granted under the Tribunal's procedure rules and the opposite party has a fair opportunity to respond. The Tribunal's role is to determine the correct tariff classification on the material before it, and a relevant classification ground is not excluded merely because it was not raised earlier. The majority accepted the additional ground as admissible and capable of being considered on admitted facts. The dissent treated the request as a fresh claim for assessment under a different item requiring fresh adjudication by the assessing authority. Case-Laws Central Excise Mon, 29 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72729