https://www.taxtmi.com/caselaws?id=92229 Soft ferrite components were held classifiable under Heading 85.48, as the assessee's classification had been accepted by both the adjudicating and appellate authorities. The Revenue's attempt to shift the dispute to Heading 85.05 on the basis of Note 2(a) of Section XVI failed because that ground was not raised in the show cause notice, which had proceeded on a different factual footing. A fresh classification case cannot be introduced at the appellate stage, and the concurrent finding on classification was left undisturbed. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92229 Soft ferrite components were held classifiable under Heading 85.48, as the assessee's classification had been accepted by both the adjudicating and appellate authorities. The Revenue's attempt to shift the dispute to Heading 85.05 on the basis of Note 2(a) of Section XVI failed because that ground was not raised in the show cause notice, which had proceeded on a different factual footing. A fresh classification case cannot be introduced at the appellate stage, and the concurrent finding on classification was left undisturbed. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92229