1997 (8) TMI 244

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....mber (T)]. - In this appeal filed by M/s. Parjan Bros., the goods - tag-guns were imported and were cleared under Bill of Entry dated 23-7-1986. Subsequently, a short levy notice was issued in which it was proposed that the goods imported were correctly classifiable under Chapter Heading No. 85 of the Customs Tariff in force from 1-3-1986. The appellants replied to the short levy notice and cont....

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....r Heading No. 82.01/04 for which no notice was issued to them. 4. We consider that while under the law there is no infirmity in coming to an alternative classification by the proper officer the appellants have to be put to notice with regard to the proposed classification. As in the short levy notice, only Chapter Heading 85 was proposed for classification and the classification decided was ....