TMI Blog1999 (11) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise (Appeals) held that aluminium card cans are classifiable under sub-heading 7616.90 and plastic card under Heading 3923.00 of the Central Excise Tariff. 3. The brief facts of the case are that appellants filed a classification list classifying the aluminium card cans under sub-heading 7613.90 of the Central Excise Tariff. The jurisdictional Superintendent returned the classification list to the appellant with the direction to file a revised list in respect of both the items classifying them under Heading 8448 of the Central Excise Tariff. In response to the direction issued by the jurisdictional Superintendent of Central Excise, the appellants filed a revised classification list as desired by the Superintendent of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. He submits that the show cause notice was issued to the appellants for classifying the aluminium card cans as container of aluminium under Heading 7612.91 of Central Excise Tariff and the same was confirmed by the adjudicating authority. He submits as no show cause notice was issued to the appellant for classifying the product under Heading 7616.90 of the Central Excise Tariff as held by the Collector (Appeals), the impugned order is passed in violation of the principles of natural justice. He, further, submits that the Revenue can recover the duty under this heading after issuing a proper show cause notice for classifying the product in question under this heading. For this he relies upon the decision of the Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluminium card cans under a different heading i.e. 7616.90. We find that no show cause notice was issued to the appellant for classifying the aluminium card cans under this sub-heading of Tariff. The Hon ble Supreme Court in the case of Warner Hindustan Ltd. v. Collector of Central Excise, Hyderabad, reported in 1999 (113) E.L.T. 24 (S.C.) = 1999 (34) RLT 595 (S.C.) held that a new case cannot be made out at the Appellate stage. However, it is open to the Revenue to issue a show cause notice for revising classification of the product. 10. In the present case the Collector of Central Excise (Appeals) classified the aluminium card cans Heading 7616.90 for which no show cause notice was issued to the appellants. Therefore, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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