2008 (11) TMI 566

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..... ra, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The issue involved in this appeal is classification of plastic woven wire mashes produced by process of knitting of filaments/wires of Polypropylene or such filaments/wires of Poly Tetra Flouro Ethylyene (PTFE) or of Ehtylene Tetra Flouro Ethylene (ETFE) falling under heading 59.09 prior to 16-3-1998 and under heading .....

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..... l Examiner vide order No. C-II/135-36/WZB/2001, dt. 10-1-2001. 3. On the basis of observations of the Tribunal, the sample was got tested and the Chemical Examiner stated that the products manufactured by the appellants are knitted fabrics and thereafter appellants were asked to give their defence as to why their products should not be classified under sub-heading 3921.19 or sub-heading 3926 .....

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..... cause notice and there was never a proposal to classify the items manufactured by the appellants under CETH 3926.90 at any stage. He submits that Department cannot create a new case which was not there earlier at a subsequent stage and in support of this argument he has cited several decisions which are detailed below:- (1)     CCE, Ghaziabad v. Dabur India Ltd. [2004 (166) E. .....

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..... nded by the Tribunal to the Original Adjudicating Authority. After conducting the chemical test when the Chemical Examiner reported that the goods are knitted fabrics and the Revenue felt that the correct classification was chapter 3921.19 or 3921.90, the whole case became a new case. The dispute earlier was between 3902 and 3904 and chapter 59 and whereas the dispute became the classification bet .....

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..... are beyond show cause notice has to be upheld. The remand order had required the Revenue to conduct chemical test and since it was found that the products are classifiable under totally a new heading, the proper procedure to follow was to treat it as a fresh case and issue a fresh show cause notice and consider the show cause notices earlier issued as per the limitations. Therefore, the prelimina .....

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