2006 (6) TMI 311

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..... pondent. [Order per : Jyoti Balasundaram, Vice-President]. The dispute in this appeal filed by the Revenue relates to classification of product described as Extruded Rubber Platen Shell (tube form) manufactured by the respondents herein. According to the Revenue, the product falls for classification under CET sub-heading 4016.99, while the assessees contention which has been accepted .....

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..... ce that the product in question falls for classification under CET sub-heading 4016.19 is ruled out. The finding that the product falls for classification under CET sub-heading 4016.19, cannot be sustained for the reason that this was never the classification proposed in the show cause notice issued to the assessee. We, therefore, find no reason to interfere with the impugned order classifying the .....

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