https://www.taxtmi.com/caselaws?id=359968 A tariff classification change cannot be sustained where the Department initiates proceedings suo motu without issuing a show cause notice, and the attempt to shift to a different classification at the appellate stage is unsustainable. The lower appellate authority's reasoned finding that notebook covers or wrappers fell under Chapter Heading 4901, after considering the competing headings 4820, 4901 and 4805, was upheld because the Department's relied-on precedents were factually distinguishable. The Department's challenge failed and the assessee's classification remained undisturbed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359968 A tariff classification change cannot be sustained where the Department initiates proceedings suo motu without issuing a show cause notice, and the attempt to shift to a different classification at the appellate stage is unsustainable. The lower appellate authority's reasoned finding that notebook covers or wrappers fell under Chapter Heading 4901, after considering the competing headings 4820, 4901 and 4805, was upheld because the Department's relied-on precedents were factually distinguishable. The Department's challenge failed and the assessee's classification remained undisturbed. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359968