https://www.taxtmi.com/caselaws?id=97070 An approved classification list cannot be displaced by a cryptic show cause notice; the notice must set out clear factual and legal grounds, and the impugned notice and orders were therefore invalid for breach of natural justice. A quartz watch electronic circuit board sub-assembly was treated according to its true character and intended use, so it fell under Heading 9114.00 rather than Heading 8542.00. Clearance of alleged defective return goods was supported on the facts under Rule 57F(i)(ii), and no further differential duty was sustainable on that clearance. en-us Fri, 24 Nov 2000 00:00:00 +0530 Fri, 13 Jan 2012 18:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97070 An approved classification list cannot be displaced by a cryptic show cause notice; the notice must set out clear factual and legal grounds, and the impugned notice and orders were therefore invalid for breach of natural justice. A quartz watch electronic circuit board sub-assembly was treated according to its true character and intended use, so it fell under Heading 9114.00 rather than Heading 8542.00. Clearance of alleged defective return goods was supported on the facts under Rule 57F(i)(ii), and no further differential duty was sustainable on that clearance. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97070