2017 (1) TMI 133

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....n-original. All the appeals are disposed of by a common order. 3. The issue that falls for consideration herein is the main appellant (M/s. Parmanand Jagdishchand) had imported polyester fabrics and filed Bill of Entry on 28.02.2003 claiming classification under CTA 540761.90 which was assessed duty at the rate as claimed by the main appellant based upon the report of the Textile Committee. Subsequently, the samples were again sent to various institutes like Dy. Chief Chemist, Sasmira, Mumbai, Textile Committee etc and based upon the analysis given by these people (which were different than the original invoices of the Textile Committee) and show-cause notice was issued on March 2004 seeking to classify the product imported under CTA 54076....

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....er Heading No. 54075210, which was not proposed in the show-cause notice. He would then take us through the entire showcause notice. It is his submission that the Tribunal in the case of Haver Standard India Pvt. Ltd. - 2009 (245) 216 (T) has held that classification of the goods under different Heading is done than which was proposed in the show-cause notice, the order is incorrect; he would also rely upon the judgment of the Tribunal in the case of J.D. Jones and Co. Pvt. Ltd - 2003 (154) ELT 106(T) for the same proposition. 5. Learned D.R. reiterated the findings of the lower authorities. In the appeal filed by revenue, it is his submission that the adjudicating authority has lost track of the fact that the bills of entries were provisi....