https://www.taxtmi.com/caselaws?id=115264 Imported unwrought copper fell within Notification No. 4/97-C.E. because the entry covered both unrefined copper and unwrought copper, and the narrower interpretation adopted in adjudication could not stand when the Revenue had not challenged the contrary appellate finding. The demand also failed because the show cause notice alleged only that the goods were refined copper and outside the notification; it did not raise non-fulfilment of Condition No. 22. A demand cannot be sustained on a ground not set out in the notice, so the duty demand was set aside in favour of the assessee. en-us Wed, 13 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 12:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115264 Imported unwrought copper fell within Notification No. 4/97-C.E. because the entry covered both unrefined copper and unwrought copper, and the narrower interpretation adopted in adjudication could not stand when the Revenue had not challenged the contrary appellate finding. The demand also failed because the show cause notice alleged only that the goods were refined copper and outside the notification; it did not raise non-fulfilment of Condition No. 22. A demand cannot be sustained on a ground not set out in the notice, so the duty demand was set aside in favour of the assessee. Case-Laws Customs Wed, 13 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115264