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TMI Blog2018 (11) TMI 1532X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority in deciding the classification without any proposal for the same in the SCN, the entire matter needs to be re-considered - appeal allowed by way of remand. - Appeal No. C/11591-11593/2016-DB - A/12649-12651/2018 - Dated:- 27-11-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri J.C. Patel Hari Om Tiwari (Advocate) For Respondent: Shri Sameer Chitkara (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in manufacture, interalia of Detergent, Soaps and Surfactants. The other appellants are Sh. Paresh D. Patel, Director of appellant company and Sh. Shashikant Pandey, Vice President of the appellant com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962. A SCN dated 03.06.2015 was issued wherein apart from the charge of goods liable to confiscation for mis-declaration of the description of goods, it was also contended that the value which was declared in the shipping bills for Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant) cannot be accepted since the goods were not Linear Alkyl Benzene Sulphonic Acid Sodium Salt (Industrial Surfactant) . It was contended that since the major constituent of the good was Sodium Chloride, the goods should be considered as Sodium chloride or common salt and accordingly, the notice sought to adopt the value of contemporary exports of salt. It was further contended in the SCN that the appellant had filed shipping bills in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s declared by appellant and correctly classified under ITC Heading 25.01. It is also observed that in the SCN, there is no proposal for change of classification, therefore, in the adjudication order deciding the classification is not legal and proper and beyond the SCN, Since the classification has a bearing on the overall case of nature of product as well as valuation, due to the ambiguity created by adjudicating authority in deciding the classification without any proposal for the same in the SCN, the entire matter needs to be re-considered. 3. In this peculiar situation, we are of the prima facie view that the adjudicating authority had no jurisdiction to decide the issue of classification without having any such proposal in the SCN. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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