JUDGMENT

ORDER

K.S. Jhaveri, J. —By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal preferred by the assessee.

2. This Court while admitting the matter framed the following questions of law :-

"(i) Whether the Appellate Tribunal could travel beyond the scope of the allegations levelled in the show cause notice and decide the appeal, rejecting the refund claim of the appellant, on the basis of issues/allegations not raised in the show cause notice?"

(ii) Whether customs duty on imported goods at the time of debonding of 100% E.O.U., is to be assessed and levied based on classification of goods depending on their usage at the time of debonding or on the basis of classification made at the time of their import."

(iii) Whether Jacquard machine are classifiable as part of the Weaving machine (looms) so as to be entitled to the benefit of Notification No. 17/2001-Cus., dated 1-3-2001 available to looms or can be used independent of the Weaving machine (looms) so as to be separately classifiable and assessed as an independent auxiliary machine?"

3. Counsel for the appellant Mr. Gupta has taken through the s