https://www.taxtmi.com/caselaws?id=355774 A revenue appeal challenging tariff classification was held not maintainable where it sought a heading different from the one proposed in the show cause notice. The analysis treated the attempted shift in classification as going beyond the permissible scope of the original proceedings, because appellate scrutiny could not expand the dispute beyond the notice on which the case was founded. The result was that the appeal was rejected as outside the bounds of the show cause notice. en-us Thu, 05 Oct 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355774 A revenue appeal challenging tariff classification was held not maintainable where it sought a heading different from the one proposed in the show cause notice. The analysis treated the attempted shift in classification as going beyond the permissible scope of the original proceedings, because appellate scrutiny could not expand the dispute beyond the notice on which the case was founded. The result was that the appeal was rejected as outside the bounds of the show cause notice. Case-Laws Customs Thu, 05 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355774