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2016 (4) TMI 841 - SC - Central ExciseClassification - Synthetic Rubber Aprons and Synthetic Rubber Cots - Whether to be classifiable under Chapter Heading 4009.99 or Chapter Heading 4016.99 - Held that:- it is the case of the Revenue in the show cause notices that the goods are classifiable under Chapter Heading 4016.99. Therefore, no new case could have been set up or decided contrary to the show cause notices that the goods fall under Chapter Heading 8448.00 without issuing a fresh show cause notice to the assessee in this regard. By following the decision of this court in the case of Commissioner of Central Excise, Nagpur v. Ballarpur Industries Ltd. [2007 (8) TMI 10 - SUPREME COURT OF INDIA] and reiterated in the case of Commissioner of Central Excise v. Gas Authority of India Ltd. [2007 (11) TMI 276 - SUPREME COURT], Revenue is permitted to issue a fresh show cause notice to the assessee seeking to classify the goods under Chapter Heading 8448.00. However, due to the passage of time, it would not be advisable (or permissible under the provisions of the Central Excise Tariff Act) to permit the Revenue to reopen the entire proceedings and classify the goods under Chapter Heading 8448.00. The matter is remitted back to the Tribunal to take a decision on whether the goods manufactured by the assessee are classifiable under Chapter Heading 4009.99 as claimed by the assessee or 4016.99 as claimed by the Revenue. - Appeal disposed of
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