https://www.taxtmi.com/caselaws?id=98837 Revenue cannot introduce a new classification basis in appeal if that ground was not raised in the show cause notice. The dispute over PVC key cases and PVC pouches turned on classification: the notice treated the goods as parts of travel goods, while the appellate argument shifted to articles ordinarily carried in the pocket or handbag under the HSN explanatory notes to Chapter 42. Because the appeal proceeded on a different basis from the notice, the new ground was not permitted. The classification order in favour of the assessee was upheld and the Revenue's appeals were rejected. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98837 Revenue cannot introduce a new classification basis in appeal if that ground was not raised in the show cause notice. The dispute over PVC key cases and PVC pouches turned on classification: the notice treated the goods as parts of travel goods, while the appellate argument shifted to articles ordinarily carried in the pocket or handbag under the HSN explanatory notes to Chapter 42. Because the appeal proceeded on a different basis from the notice, the new ground was not permitted. The classification order in favour of the assessee was upheld and the Revenue's appeals were rejected. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98837