1999 (10) TMI 172

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..... [Order per : G.R. Sharma, Member (T)]. Shri Willingdon Christian, learned Counsel appearing for the respondents raises preliminary objection on the ground that in the show cause notice, the appellant had held that the goods were classifiable under Chapter Heading 55.04 whereas in the appeal now preferred, the product is proposed to be classifiable under Chapter Heading 55.05. He submits th .....

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..... ind from the appeal papers now presented before us that the department is claiming that the product should be classifiabale under Chapter Heading 55.05. We find that the assessee was not provided any opportunity to contest the fresh tariff item now proposed to be the tariff item for classification of the product. With the introduction of this proposed classification under Chapter Heading 55.05, we .....

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