https://www.taxtmi.com/caselaws?id=82525 A purely legal ground arising from the existing record may be raised at the appellate stage where it concerns the correct customs exemption notification and requires no new factual inquiry. The additional plea was linked to the pending classification and duty dispute, and the authorities' failure to consider the specific contention did not bar its admission. Permission to raise the ground did not decide its merits, which remained for determination in the appeal. The additional ground was therefore allowed to be raised. en-us Mon, 08 Mar 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82525 A purely legal ground arising from the existing record may be raised at the appellate stage where it concerns the correct customs exemption notification and requires no new factual inquiry. The additional plea was linked to the pending classification and duty dispute, and the authorities' failure to consider the specific contention did not bar its admission. Permission to raise the ground did not decide its merits, which remained for determination in the appeal. The additional ground was therefore allowed to be raised. Case-Laws Customs Mon, 08 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82525