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2014 (4) TMI 338 - AT - CustomsClassification - Imported ‘Palm Kernal Acid Oil - order beyond the scope of show cause notice - Whether classification of the imported goods Palm Kernal Acid Oil can be made under CTH 1515 of Customs Tariff Act, 1975 when the original contest was for classification of the imported goods under either CTH 38231900 or CTH 15132910 before the Adjudicating authority and the first appellate authority – Jurisdiction of revenue - Held that:- The dispute taken before the first appellate authority by asessee was decided under CTH 38231900 after getting further testing of the sample of imported goods - Even after receipt of the subsequent test report, as per the directions of first appellate authority it was not agitated by the Revenue that classification of the imported goods could be other than CTH 38231900 or CTH 15132910. When an issue is not the subject matter of the show cause notice first issued and was not agitated before the lower authorities, it has to be held that Revenue has no justification in agitating an issue before this Bench which was not agitated before the lower authorities - Therefore, the lower authorities cannot be directed to go beyond the scope of the show cause notice - Relying upon NTB International Pvt. Limited vs. CCE, Mumbai-III [2014 (1) TMI 4 - CESTAT NEW DELHI] - There is no merit in the appeal filed by the Revenue and the same is rejected – Decided against Revenue.
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