https://www.taxtmi.com/caselaws?id=350406 The show cause notice itself covered manufacture of solvents and thinners under Chapter Heading 3814 and turpentine under Chapter Heading 3805.19, so the original adjudicating authority did not travel beyond the notice when it classified the product, described as a mixture of solvents, hydrocarbons and non-hydrocarbons, under Chapter Heading 3814 rather than as turpentine oil under Chapter Heading 3805.19. The Commissioner (Appeals) should therefore have examined the classification dispute on merits instead of setting aside the finding solely on the ground of alleged excess over the notice. The remand order was set aside and the matter was sent back to the Commissioner (Appeals) for decision on merits. en-us Tue, 31 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350406 The show cause notice itself covered manufacture of solvents and thinners under Chapter Heading 3814 and turpentine under Chapter Heading 3805.19, so the original adjudicating authority did not travel beyond the notice when it classified the product, described as a mixture of solvents, hydrocarbons and non-hydrocarbons, under Chapter Heading 3814 rather than as turpentine oil under Chapter Heading 3805.19. The Commissioner (Appeals) should therefore have examined the classification dispute on merits instead of setting aside the finding solely on the ground of alleged excess over the notice. The remand order was set aside and the matter was sent back to the Commissioner (Appeals) for decision on merits. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350406