https://www.taxtmi.com/caselaws?id=73792 Tax classification notice must clearly disclose the proposed tariff entry and grounds relied on; where adjudication shifts to different entries, the affected party is denied fair notice and the classification cannot stand. On the merits, non-woven woollen and man-made fabrics were not shown to be processed fabrics under the cited tariff items because the record indicated that gauze cloth was used only during manufacture and no separate post-manufacture processing was proved. The lower classification was therefore set aside. en-us Tue, 12 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73792 Tax classification notice must clearly disclose the proposed tariff entry and grounds relied on; where adjudication shifts to different entries, the affected party is denied fair notice and the classification cannot stand. On the merits, non-woven woollen and man-made fabrics were not shown to be processed fabrics under the cited tariff items because the record indicated that gauze cloth was used only during manufacture and no separate post-manufacture processing was proved. The lower classification was therefore set aside. Case-Laws Central Excise Tue, 12 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73792