2018 (2) TMI 1195 - AT - Customs

Scope of SCN - classification of imported goods - Held that - In the SCN the revenue sought classification under CTH 44219019 whereas in the appeal the revenue now want to change the classification to CTH 44219090 which is beyond the scope of the SCN - appeal not maintainable as beyond the scope of SCN - Appeal dismissed.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the revenue's appeal as it sought to change the classification of imported goods beyond the scope of the show cause notice. The Ld. Commissioner (Appeal) had set aside the proposed classification under CTH 44219019, but the revenue wanted to classify under CTH 44219090, which was not permissible. The appeal was deemed not maintainable.