2003 (7) TMI 140

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..... er (T)]. - The appellant was engaged inter alia in the manufacture of a solution of sodium chloride. The solution was packed in plastic containers to be used as a drip. It claimed classification of the product in sub-heading 20 of Heading 30.03 of the tariff as an unpatented medicament. The notice issued by the department proposed to classify it in sub-heading 10 as a patented medicament on the gr .....

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..... ner of the product bore on it the words to the effect that it was packed in Miniflex containers and the presence of the words constituted use of a brand name as specified in Note 2(ii) to Chapter 30. The assessee contended before the Commissioner (Appeals) that a new case was being made out and that this was not the allegation raised in the notice. The Commissioner (Appeals) did not accept this co .....

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..... Thus, a notice cannot be issued merely alleging contravention of the law without indicating specifically the manner in which the law has been contravened. Such indication would necessarily require narration of the facts. Merely because the classification is proposed to be the same and the broad ground in the law is the same, it does not follow that a completely fresh set of facts even if based on .....

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