https://www.taxtmi.com/caselaws?id=48936 Classification of processed knitted pile fabric turned on whether it was a made-up article under Chapter 63 or processed fabric under Chapter 60, with the competing Chapter XI Notes 5(f) and 5(b) central to the dispute. The Tribunal did not decide the substantive tariff position because the Commissioner (Appeals)'s basis was unclear: the record did not show whether the order rested on Note 5(f) or Note 5(b). The matter was remitted to the original Bench to identify the exact note relied on and then decide classification, together with the procedural objection that an order cannot be sustained on a ground not stated in the show cause notice. en-us Tue, 05 Nov 2002 00:00:00 +0530 Sat, 07 Aug 2010 13:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48936 Classification of processed knitted pile fabric turned on whether it was a made-up article under Chapter 63 or processed fabric under Chapter 60, with the competing Chapter XI Notes 5(f) and 5(b) central to the dispute. The Tribunal did not decide the substantive tariff position because the Commissioner (Appeals)'s basis was unclear: the record did not show whether the order rested on Note 5(f) or Note 5(b). The matter was remitted to the original Bench to identify the exact note relied on and then decide classification, together with the procedural objection that an order cannot be sustained on a ground not stated in the show cause notice. Case-Laws Central Excise Tue, 05 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48936