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2018 (11) TMI 1532 - CESTAT AHMEDABADScope of SCN - Classification of goods - Penalties - Held that:- The adjudicating authority has decided the classification of the export goods exported as not classifiable under 3817009 as declared by appellant and correctly classified under ITC Heading 25.01. It is also observed that in the SCN, there is no proposal for change of classification, therefore, in the adjudication order deciding the classification is not legal and proper and beyond the SCN. Since the classification has a bearing on the overall case of nature of product as well as valuation, due to the ambiguity created by adjudicating authority in deciding the classification without any proposal for the same in the SCN, the entire matter needs to be re-considered - appeal allowed by way of remand.
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