TMI Blog2012 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond the show-cause notice and the relief sought from him. Therefore, the impugned order is not legal and proper, accordingly, is set aside - appeal is allowed - C/858/2003 - A/104/2012-WZB/C-I(CSTB) - Dated:- 1-2-2012 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY :S/Shri Vipin Kumar Jain and Vishal Agarwal, Advocates, for the Appellant. Shri Sanjay Kalra, Appraiser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), who held that the goods are classifiable under Heading No. 3403.00. Aggrieved by the said order, the appellants are before us. 3. The ld. Advocate for the appellant submits that the show-cause notice has been issued to them proposing to classify the imported goods under heading No. 2712.10 and the adjudicating authority held that the appellants have correctly classified the goods under He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions made by both sides. 6. We find that for every case, the show-cause notice is the foundation and the assessees are required to defend the allegation made in the show-cause notice. Admittedly, in this case the classification claimed by the appellant was not acceptable to the department. Therefore, the samples were drawn and test report was obtained. On this basis of test report, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are wrongly classified by the adjudicating authority under heading 2710.00 and it is to be classifiable under Heading 2712.10. The first appellate authority have gone beyond the relief sought and also gone beyond the allegation in the show-cause notice. We, therefore, observe that in the case of Carrier Aircon Ltd. (supra), the Hon ble Apex Court has observed that the Commissioner of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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