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2000 (3) TMI 869 - CEGAT, NEW DELHIExtract: ......., therefore, classifiable under Heading 87.07. The issue of classification was never raised in the show cause notice. Therefore, we find that the appeal filed before us is on the different grounds then mentioned in the show cause notice. The Revenue cannot make a new case in appeal. Therefore, we find no merit in the appeal. The appeal is rejected.
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