https://www.taxtmi.com/caselaws?id=796977 Classification of exported goods may be accepted by the appellate authority without a fresh show cause notice or remand where the original authority has already adjudicated classification after inquiry and afforded the assessee an opportunity of hearing. Reclassification from parts of industrial robots to parts of a grass-cutting machine had been examined at the original stage. On considering export and product material, the appellate authority could accept classification as parts of industrial robots despite disagreeing with the original authority. A further notice or fresh classification adjudication is unnecessary solely because the appellate authority adopts the assessee's claimed classification. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796977 Classification of exported goods may be accepted by the appellate authority without a fresh show cause notice or remand where the original authority has already adjudicated classification after inquiry and afforded the assessee an opportunity of hearing. Reclassification from parts of industrial robots to parts of a grass-cutting machine had been examined at the original stage. On considering export and product material, the appellate authority could accept classification as parts of industrial robots despite disagreeing with the original authority. A further notice or fresh classification adjudication is unnecessary solely because the appellate authority adopts the assessee's claimed classification. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796977