https://www.taxtmi.com/caselaws?id=93163 The department cannot seek a fresh tariff classification for the first time in appeal when that ground was not set out in the show cause notice or the original classification list. A new heading or sub-heading cannot be introduced before the Tribunal without prior notice to the assessee, and any re-classification must be pursued through a fresh show cause notice stating the basis for the change. The revenue's attempt to rely on sub-heading 90.31 therefore failed, and the appeal was rejected, though the department was left free to issue a proper notice and begin fresh proceedings. en-us Fri, 20 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93163 The department cannot seek a fresh tariff classification for the first time in appeal when that ground was not set out in the show cause notice or the original classification list. A new heading or sub-heading cannot be introduced before the Tribunal without prior notice to the assessee, and any re-classification must be pursued through a fresh show cause notice stating the basis for the change. The revenue's attempt to rely on sub-heading 90.31 therefore failed, and the appeal was rejected, though the department was left free to issue a proper notice and begin fresh proceedings. Case-Laws Central Excise Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93163