https://www.taxtmi.com/caselaws?id=123700 Where a classification list for brown sugar under sub-heading 1701.90 had been filed and accepted without appeal or amendment, that classification attained finality for the dispute. An appellate authority could not then reclassify the product in proceedings arising from a show cause notice when the tariff classification issue was not specifically raised in that notice. The tribunal held that the authority had exceeded the scope of the notice, making the Commissioner (Appeals)' order unsustainable and restoring the original demand order. en-us Mon, 19 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123700 Where a classification list for brown sugar under sub-heading 1701.90 had been filed and accepted without appeal or amendment, that classification attained finality for the dispute. An appellate authority could not then reclassify the product in proceedings arising from a show cause notice when the tariff classification issue was not specifically raised in that notice. The tribunal held that the authority had exceeded the scope of the notice, making the Commissioner (Appeals)' order unsustainable and restoring the original demand order. Case-Laws Central Excise Mon, 19 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123700