https://www.taxtmi.com/caselaws?id=87793 An alternative tariff classification may be adopted by the proper officer, but the assessee must be put to notice of the proposed classification before any adverse determination is made. Where the short levy notice referred only to Chapter Heading 85 and the authorities proceeded to classify the goods under Heading 82.01/04 without such notice, the proceedings breached natural justice. The classification order could not be sustained on that basis, and the matter was remanded for fresh decision after hearing the appellant and issuing a speaking order. en-us Wed, 06 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87793 An alternative tariff classification may be adopted by the proper officer, but the assessee must be put to notice of the proposed classification before any adverse determination is made. Where the short levy notice referred only to Chapter Heading 85 and the authorities proceeded to classify the goods under Heading 82.01/04 without such notice, the proceedings breached natural justice. The classification order could not be sustained on that basis, and the matter was remanded for fresh decision after hearing the appellant and issuing a speaking order. Case-Laws Customs Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87793