https://www.taxtmi.com/caselaws?id=74147 A tariff reclassification affecting liability could not stand where it was made behind the assessee's back without prior show cause notice; such unilateral action breached natural justice and was set aside. Chrome-plated flush bends were classified by trade parlance rather than mere physical shape or water-conveying use: on the record, they were known in the market as sanitary fittings, so they fell under Item 68 and not as pipes and tubes under Item 26A(3). The impugned classification and consequential duty demands were invalidated, with consequential relief to the assessee. en-us Tue, 27 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74147 A tariff reclassification affecting liability could not stand where it was made behind the assessee's back without prior show cause notice; such unilateral action breached natural justice and was set aside. Chrome-plated flush bends were classified by trade parlance rather than mere physical shape or water-conveying use: on the record, they were known in the market as sanitary fittings, so they fell under Item 68 and not as pipes and tubes under Item 26A(3). The impugned classification and consequential duty demands were invalidated, with consequential relief to the assessee. Case-Laws Central Excise Tue, 27 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74147