https://www.taxtmi.com/caselaws?id=83120 Printing frames made from bolting cloth and frames, after treatment with photo-sensitive chemicals, were treated as having lost their character as textile articles and as becoming goods used in printing machines, supporting classification under Heading 84.42 rather than Heading 59.09. The analysis also states that classification disputes in appeal must remain within the scope of the original show cause notice, and the Revenue cannot introduce a new classification basis at the appellate stage. On that reasoning, the new plea was rejected and the lower appellate orders were left undisturbed. en-us Tue, 29 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83120 Printing frames made from bolting cloth and frames, after treatment with photo-sensitive chemicals, were treated as having lost their character as textile articles and as becoming goods used in printing machines, supporting classification under Heading 84.42 rather than Heading 59.09. The analysis also states that classification disputes in appeal must remain within the scope of the original show cause notice, and the Revenue cannot introduce a new classification basis at the appellate stage. On that reasoning, the new plea was rejected and the lower appellate orders were left undisturbed. Case-Laws Central Excise Tue, 29 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83120