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2018 (10) TMI 111 - AT - CustomsClassification of imported goods - stainless steel melting scrap grade 304 - whether the goods classified under heading 7204 2190 or under heading 7219 9090 of the First Schedule to the Central Excise Tariff Act, 1975? - Anti-dumping duty - Valuation - Principles of natural justice. Held that:- The order of the original authority has, while recording that the show cause notice was waived, gone on to classify the goods under a different heading with a mere assertion and in the absence of a proper examination of the validity for adoption of the alternative classification. In the normal course, a change in classification must be preceded by a show cause notice indicating the grounds on which the revision is proposed. Even if the waiver of notice was by consent, the obligation on the part of the assessing officer to render a rationale and comprehensive finding for the alternative classification cannot be alienated - such an exercise has not been carried out. The proceedings against the appellant to have not been in compliance with the principles of natural justice as well as the provisions of law pertaining to classification of goods and valuation - the original authority is directed to consider the matter afresh on the classification of the imported goods - appeal allowed by way of remand.
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