https://www.taxtmi.com/caselaws?id=93345 Classification disputes must be confined to the basis stated in the show cause notice and the assessee's classification list. A new tariff heading cannot be introduced by the Revenue for the first time at the Tribunal stage if it was not earlier alleged or proposed in the departmental case. The appellate forum will not entertain a fresh classification ground that changes the original basis of the dispute. The Revenue's new classification plea was therefore inadmissible, and the appeal failed. en-us Wed, 28 Jul 1999 00:00:00 +0530 Thu, 10 Nov 2011 10:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93345 Classification disputes must be confined to the basis stated in the show cause notice and the assessee's classification list. A new tariff heading cannot be introduced by the Revenue for the first time at the Tribunal stage if it was not earlier alleged or proposed in the departmental case. The appellate forum will not entertain a fresh classification ground that changes the original basis of the dispute. The Revenue's new classification plea was therefore inadmissible, and the appeal failed. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93345