TMI Blog2003 (7) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of a solution of sodium chloride. The solution was packed in plastic containers to be used as a drip. It claimed classification of the product in sub-heading 20 of Heading 30.03 of the tariff as an unpatented medicament. The notice issued by the department proposed to classify it in sub-heading 10 as a patented medicament on the ground that it bore upon it a symbol, comprising an octa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was packed in Miniflex containers and the presence of the words constituted use of a brand name as specified in Note 2(ii) to Chapter 30. The assessee contended before the Commissioner (Appeals) that a new case was being made out and that this was not the allegation raised in the notice. The Commissioner (Appeals) did not accept this contention. He said that the basic ground on which the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avention of the law without indicating specifically the manner in which the law has been contravened. Such indication would necessarily require narration of the facts. Merely because the classification is proposed to be the same and the broad ground in the law is the same, it does not follow that a completely fresh set of facts even if based on the same ground in law, can be brought in at the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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