https://www.taxtmi.com/caselaws?id=86371 An appellate authority cannot finally reclassify goods under a tariff heading that was neither in dispute nor put to the opposing party without notice, because such action breaches fair hearing and natural justice. Here, the lower appellate authority adopted a different tariff heading on its own assessment of the sample and use of the product, without notifying the Revenue. The reclassification was therefore held to suffer from a basic procedural infirmity, was set aside, and the matter was remitted for fresh adjudication in accordance with natural justice. en-us Mon, 27 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86371 An appellate authority cannot finally reclassify goods under a tariff heading that was neither in dispute nor put to the opposing party without notice, because such action breaches fair hearing and natural justice. Here, the lower appellate authority adopted a different tariff heading on its own assessment of the sample and use of the product, without notifying the Revenue. The reclassification was therefore held to suffer from a basic procedural infirmity, was set aside, and the matter was remitted for fresh adjudication in accordance with natural justice. Case-Laws Customs Mon, 27 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86371