Revenue cannot classify products under HSN other than one proposed in SCN

C.C. Vs Ratnaveer Precision Engineering Ltd (CESTAT Ahmedabad)

Once the show cause notice proposes a particular classification it is not open to Adjudicating authority to classify the goods under a different If the revenue wishes to change the classification a separate show cause notice is required to be issued within permissible time.

CESTAT held that we are unable to accept the claim of the Revenue that the adjudicating authority can classify the goods in a Customs Tariff Heading differe

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