https://www.taxtmi.com/caselaws?id=86630 In a refund proceeding, a fresh classification prejudicial to the assessee cannot be adopted without prior notice, and the revenue was therefore barred from changing the assessed description of the goods to the assessee's detriment. As the goods had already been assessed as nuts and bolts, Notification No. 86/86-Cus. applied on its terms to that description, and the exemption could not be denied by relying on an alternative classification. The impugned order was set aside and the refund claim was held eligible for the notified exemption. en-us Thu, 13 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86630 In a refund proceeding, a fresh classification prejudicial to the assessee cannot be adopted without prior notice, and the revenue was therefore barred from changing the assessed description of the goods to the assessee's detriment. As the goods had already been assessed as nuts and bolts, Notification No. 86/86-Cus. applied on its terms to that description, and the exemption could not be denied by relying on an alternative classification. The impugned order was set aside and the refund claim was held eligible for the notified exemption. Case-Laws Customs Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86630