https://www.taxtmi.com/caselaws?id=95980 A classification finding cannot be made beyond the scope of the show cause notice, because doing so violates natural justice; the appellate authority's classification of transformer parts under Chapter 39.26 was therefore set aside. Where transformer parts fell under Chapter Heading 85.04, an exemption notification that expressly excluded transformers but did not exclude their parts could not be extended by implication to deny relief. The transformer parts were accordingly held eligible for exemption under Notification No. 160/86, and the assessee's claim was upheld. en-us Thu, 15 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 14:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95980 A classification finding cannot be made beyond the scope of the show cause notice, because doing so violates natural justice; the appellate authority's classification of transformer parts under Chapter 39.26 was therefore set aside. Where transformer parts fell under Chapter Heading 85.04, an exemption notification that expressly excluded transformers but did not exclude their parts could not be extended by implication to deny relief. The transformer parts were accordingly held eligible for exemption under Notification No. 160/86, and the assessee's claim was upheld. Case-Laws Central Excise Thu, 15 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95980