https://www.taxtmi.com/caselaws?id=89341 A later show cause notice that proposed a different tariff classification was treated as a fresh notice because it materially changed the basis of the demand rather than merely clarifying the earlier case. The earlier notice had proposed reclassification under Tariff Heading 85.15, but the department issued the later notice after about a decade with new classifications. On that footing, the later notice could not be treated as a continuation of the earlier notice, and the resulting duty demand was held time-barred. en-us Mon, 03 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89341 A later show cause notice that proposed a different tariff classification was treated as a fresh notice because it materially changed the basis of the demand rather than merely clarifying the earlier case. The earlier notice had proposed reclassification under Tariff Heading 85.15, but the department issued the later notice after about a decade with new classifications. On that footing, the later notice could not be treated as a continuation of the earlier notice, and the resulting duty demand was held time-barred. Case-Laws Customs Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89341