2008 (11) TMI 566

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....the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The issue involved in this appeal is classification of plastic woven wire mashes produced by process of knitting of filaments/wires of Polypropylene or such filaments/wires of Poly Tetra Flouro Ethylyene (PTFE) or of Ehtylene Tetra Flouro Ethylene (ETFE) falling under heading 59.....

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....Revenue may take the assistance of Chemical Examiner vide order No. C-II/135-36/WZB/2001, dt. 10-1-2001. 3. On the basis of observations of the Tribunal, the sample was got tested and the Chemical Examiner stated that the products manufactured by the appellants are knitted fabrics and thereafter appellants were asked to give their defence as to why their products should not be classified u....

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....nd that Revenue has travelled beyond the show cause notice and there was never a proposal to classify the items manufactured by the appellants under CETH 3926.90 at any stage. He submits that Department cannot create a new case which was not there earlier at a subsequent stage and in support of this argument he has cited several decisions which are detailed below:- (1)     C....

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....be allowed or not which was rejected and the matter was remanded by the Tribunal to the Original Adjudicating Authority. After conducting the chemical test when the Chemical Examiner reported that the goods are knitted fabrics and the Revenue felt that the correct classification was chapter 3921.19 or 3921.90, the whole case became a new case. The dispute earlier was between 3902 and 3904 and chap....