https://www.taxtmi.com/caselaws?id=85322 Classification under Tariff Heading 3005.00 could not be sustained where that heading was not raised in the show cause notice or in the original adjudication. The notice proposed only Heading 3003.19, and the original authority accepted Heading 3003.20; introducing a new classification in review deprived the assessee of notice and an opportunity to meet the case. An adjudication based on a ground not communicated to the assessee is procedurally unsound, so the impugned classification order was set aside. en-us Wed, 17 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 12:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85322 Classification under Tariff Heading 3005.00 could not be sustained where that heading was not raised in the show cause notice or in the original adjudication. The notice proposed only Heading 3003.19, and the original authority accepted Heading 3003.20; introducing a new classification in review deprived the assessee of notice and an opportunity to meet the case. An adjudication based on a ground not communicated to the assessee is procedurally unsound, so the impugned classification order was set aside. Case-Laws Central Excise Wed, 17 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85322