https://www.taxtmi.com/caselaws?id=50533 A duty demand based only on Chapter Heading 21.08 could not be sustained on a different classification under Chapter Heading 19.01 without a fresh show cause notice; recovery on a tariff basis not proposed in the notice was impermissible. The dessert mixes were classifiable under Chapter Heading 04.04 because they consisted predominantly of natural milk constituents with only limited additives, and Heading 19.01 applied only to preparations not elsewhere specified or included. The products' need for further preparation did not take them outside Heading 04.04. The appellate classification was therefore unsustainable and no differential duty was recoverable on the notice as issued. en-us Wed, 21 Mar 2001 00:00:00 +0530 Fri, 09 Jan 2026 14:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50533 A duty demand based only on Chapter Heading 21.08 could not be sustained on a different classification under Chapter Heading 19.01 without a fresh show cause notice; recovery on a tariff basis not proposed in the notice was impermissible. The dessert mixes were classifiable under Chapter Heading 04.04 because they consisted predominantly of natural milk constituents with only limited additives, and Heading 19.01 applied only to preparations not elsewhere specified or included. The products' need for further preparation did not take them outside Heading 04.04. The appellate classification was therefore unsustainable and no differential duty was recoverable on the notice as issued. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50533