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2014 (4) TMI 338 - AT - CustomsClassification - Imported Palm Kernal Acid Oil - order beyond the scope of show cause notice - Whether classification of the imported goods Palm Kernal Acid Oil can be made under CTH 1515 of Customs Tariff Act, 1975 when the original contest was for classification of the imported goods under either CTH 38231900 or CTH 15132910 before the Adjudicating authority and the first appellate authority Jurisdiction of revenue - Held that - The dispute taken before the first appellate authority by asessee was decided under CTH 38231900 after getting further testing of the sample of imported goods - Even after receipt of the subsequent test report, as per the directions of first appellate authority it was not agitated by the Revenue that classification of the imported goods could be other than CTH 38231900 or CTH 15132910. When an issue is not the subject matter of the show cause notice first issued and was not agitated before the lower authorities, it has to be held that Revenue has no justification in agitating an issue before this Bench which was not agitated before the lower authorities - Therefore, the lower authorities cannot be directed to go beyond the scope of the show cause notice - Relying upon NTB International Pvt. Limited vs. CCE, Mumbai-III 2014 (1) TMI 4 - CESTAT NEW DELHI - There is no merit in the appeal filed by the Revenue and the same is rejected Decided against Revenue.
Issues Involved:
Classification of imported 'Palm Kernal Acid Oil' under CTH 38231900 of the Customs Tariff Act, 1975. Detailed Analysis: Issue 1: Classification of Imported Goods The appeal was filed by Revenue against the order passed by the Commissioner (Appeals) Ahmedabad regarding the classification of the imported 'Palm Kernal Acid Oil' under CTH 38231900. The dispute arose when the Chemical Examiner's report indicated that the sample did not conform to the specifications of Acid Oil as per IS 1209:1986. The first appellate authority concluded that the imported goods qualified as 'semi-acid oil' and should be classified under CTSH 38231900. The High Court directed the release of the goods subject to conditions, leaving the classification issue open for the Tribunal to decide. The subsequent test report did not change the classification decision made by the first appellate authority. The Revenue argued for classification under CTH 1515, but it was held that since this issue was not raised before the lower authorities, the classification under CTH 38231900 stood. The Tribunal rejected the Revenue's appeal based on the principle that the adjudicating authority cannot go beyond the scope of the show cause notice. Case Law Reference: The judgment cited the case law of NTB International Pvt. Limited vs. CCE, Mumbai [2013 (296) ELT 271 (Tri. Del.)] to support the principle that the adjudicating authority cannot exceed the scope of the show cause notice. The case law emphasized that issues not raised in the show cause notice cannot be agitated before higher authorities. Conclusion: The Tribunal upheld the classification of the imported goods as 'semi-acid oil' under CTH 38231900, emphasizing that the Revenue could not raise new classification issues beyond the scope of the show cause notice. The judgment highlighted the importance of adhering to the issues raised in the initial notice throughout the adjudication process.
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