2000 (5) TMI 577

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..... chana Wadhwa, Member (J)]. The appellants claimed classification of their products, Conduit Pipes and Tubes of Steel under sub-heading : 7306.90. Show cause notice issued to them on 4-4-1994 proposed for classification of the product in question under Heading 8547.00. The appellants filed a reply thereto, before the Assistant Commissioner. Thereafter, a corrigendum was issued to them proposi .....

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..... ed the same and had passed Orders on merits of the case. 2. We have also heard Shri R.K. Roy, learned JDR for the Revenue. In view of the sequence of events as narrated above, we find that sub-heading No. 7326.90 was neither proposed in the show cause notice nor in the corrigendum. As such, the Assistant Commissioner s Order has clearly travelled beyond the scope of the show cause notice. The ap .....

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