https://www.taxtmi.com/caselaws?id=119155 Tariff classification of an extruded rubber platen shell turned on the product's material composition and the scope of the show cause notice. The product was found to be manufactured from material of heading 4005.00, not heading 4008, so the factual basis for classifying it under sub-heading 4016.19 failed. Classification under sub-heading 4016.19 also could not be sustained because that entry was not specifically proposed in the notice. The classification under sub-heading 4009.99 was therefore maintained, and the assessee's position was upheld. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119155 Tariff classification of an extruded rubber platen shell turned on the product's material composition and the scope of the show cause notice. The product was found to be manufactured from material of heading 4005.00, not heading 4008, so the factual basis for classifying it under sub-heading 4016.19 failed. Classification under sub-heading 4016.19 also could not be sustained because that entry was not specifically proposed in the notice. The classification under sub-heading 4009.99 was therefore maintained, and the assessee's position was upheld. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119155