Authority Oversteps by Reclassifying Goods Under Chapter 54 Without Notice; Demand Based on Heading 5907.12 Overturned.

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....Scope of SCN - Setting a new case which travelled beyond the SCN - Original authority has clearly observed that the said chapter note was applicable in the case and the goods were not classifiable under chapter 5907. Having done so he should have dropped the demand which was made under heading 5907.12. However without assigning any reason he determines the classification under Chapter 54 suo motto without putting the appellant to notice - demand set aside - AT....