https://www.taxtmi.com/caselaws?id=93334 A tariff entry with a self-contained definition must be applied by reference to the specified manufacturing processes; where those processes are not shown, the goods cannot be brought within Chapters 54 or 55 merely because they resemble the described product. On that basis, the assessee's classification was not disturbed and the duty demand was treated as unsustainable. A demand also could not be confirmed because the notice only proposed modification of the declaration and levy at a stated rate, without quantifying any duty, so it was not a proper Section 11A notice for confirmation of duty. en-us Mon, 10 Jan 2005 00:00:00 +0530 Thu, 10 Nov 2011 10:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93334 A tariff entry with a self-contained definition must be applied by reference to the specified manufacturing processes; where those processes are not shown, the goods cannot be brought within Chapters 54 or 55 merely because they resemble the described product. On that basis, the assessee's classification was not disturbed and the duty demand was treated as unsustainable. A demand also could not be confirmed because the notice only proposed modification of the declaration and levy at a stated rate, without quantifying any duty, so it was not a proper Section 11A notice for confirmation of duty. Case-Laws Central Excise Mon, 10 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93334