1999 (10) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Christian., Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri Willingdon Christian, learned Counsel appearing for the respondents raises preliminary objection on the ground that in the show cause notice, the appellant had held that the goods were classifiable under Chapter Heading 55.04 whereas in the appeal now preferred, the product is proposed to be classif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duct was classifiable under Chapter Heading 55.04. We find from the appeal papers now presented before us that the department is claiming that the product should be classifiabale under Chapter Heading 55.05. We find that the assessee was not provided any opportunity to contest the fresh tariff item now proposed to be the tariff item for classification of the product. With the introduction of this ....