Judgment:
1. In this appeal filed by M/s. Parjan Bros., the goods - tag-guns were imported and were cleared under Bill of Entry dated 23-7-1986.
Subsequently, a short levy notice was issued in which it was proposed that the goods imported were correctly classifiable under Chapter Heading No. 85 of the Customs Tariff in force from 1-3-1986. The appellants replied to the short levy notice and contended that their goods were correctly classifiable under Heading No. 84.49 under which the assessments have been made at the time of the clearance out of the Customs' charge. The matter was adjudicated by the Asstt. Collector of Customs, who had held that the goods were classifiable under Heading No. 82.01/04 of the Tariff. This classification was confirmed by the Collector of Customs (Appeals).
2. We have heard Shri T.P.S. Kang, Advocate for the appellants and Shri S.N. Ojha, JDR for the respondents/Revenue.
3. Shri T.P.S. Kang, ld. Advocate submitted that while in the notice, it was proposed that their goods - tag-guns were correctly classifiable under Chapter Heading No. 85, the adjudicating authority as well as appellate authority had decided the classification under another Heading No. 82.01/04 for which no notice was issued to them.
4. We consider that while under the law there is no infirmity in coming to an alternative classification by the proper officer the appellants have to be put to notice with regard to the proposed classification. As in the short levy notice, only Chapter Heading 85 was proposed for classification and the classification decided was under Heading No.82.01/04, we consider that there has been violation of principles of natural justice and the matter had to be remanded back to the jurisdictional Commissioner of Customs (Appeals), who should decide the matter after affording an opportunity to the appellants and then pass an appealable speaking order as per law. In view of the above discussion, the appeal is disposed of by way of remand. Ordered accordingly.