https://www.taxtmi.com/caselaws?id=43080 The Supreme Court held that an assessee could raise an alternative classification plea before the Tribunal where it was not inconsistent with the original stand. In a dispute over additional duty under Section 3 of the Customs Tariff Act, 1975 and excise classification of imported scrap, the alternative contention that the goods were classifiable under Item 68 rather than Item 26AA had to be considered because it concerned the correct duty treatment. The Tribunal's refusal to entertain that plea prevented determination of a material classification issue, so its order was set aside and the matter remanded for fresh consideration. en-us Tue, 12 Nov 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43080 The Supreme Court held that an assessee could raise an alternative classification plea before the Tribunal where it was not inconsistent with the original stand. In a dispute over additional duty under Section 3 of the Customs Tariff Act, 1975 and excise classification of imported scrap, the alternative contention that the goods were classifiable under Item 68 rather than Item 26AA had to be considered because it concerned the correct duty treatment. The Tribunal's refusal to entertain that plea prevented determination of a material classification issue, so its order was set aside and the matter remanded for fresh consideration. Case-Laws Customs Tue, 12 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43080