https://www.taxtmi.com/caselaws?id=241779 Classification under customs tariff law cannot be sustained on a ground not alleged in the show cause notice. Where the notice confined the dispute to classification under Chapter Sub-heading 5910.00 and the competing entry under Chapter Heading 5603.00, the authority could not rely on a chemical test report suggesting Chapter Sub-heading 4010.90 because that basis was never put to notice. The appellate authority therefore had no power to travel beyond the notice, and any classification founded on an unalleged tariff entry was unsustainable. en-us Thu, 19 May 2011 00:00:00 +0530 Wed, 01 Jan 2014 12:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241779 Classification under customs tariff law cannot be sustained on a ground not alleged in the show cause notice. Where the notice confined the dispute to classification under Chapter Sub-heading 5910.00 and the competing entry under Chapter Heading 5603.00, the authority could not rely on a chemical test report suggesting Chapter Sub-heading 4010.90 because that basis was never put to notice. The appellate authority therefore had no power to travel beyond the notice, and any classification founded on an unalleged tariff entry was unsustainable. Case-Laws Central Excise Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241779