Finalised tariff classification is binding; pending appeal does not make duty provisional or defeat a later demand.

An approved classification of copper tubes under Heading 7411.10, once finalised by a competent order, could not be reopened in later demand proceedings absent fresh facts or a change in circumstances. Mere pendency of an appeal against the classification did not make the assessment provisional. Duty paid after approval of the classification list was therefore not governed by provisional assessment principles, and the plea that higher duty had been paid for part of the period was unsupported by evidence. The classification was sustained and the challenge to the demand failed.

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Issues: (i) Whether the earlier classification of copper tubes under Heading 7411.10 had attained finality so as to bind the subsequent demand proceedings; (ii) Whether the duty paid could be treated as provisional so as to attract provisional assessment principles and invalidate the demand.

Issue (i): Whether the earlier classification of copper tubes under Heading 7411.10 had attained finality so as to bind the subsequent demand proceedings.

Analysis: The classification had already been determined by the Assistant Collector and had been carried in appeal. Once a classification of a commodity is finalised by a competent order and no fresh facts or change in circumstances are shown, the classification cannot be reopened merely because a later demand relates to a subsequent period.

Conclusion: The earlier classification under Heading 7411.10 had attained finality and continued to govern the goods.

Issue (ii): Whether the duty paid could be treated as provisional so as to attract provisional assessment principles and invalidate the demand.

Analysis: Mere pendency of an appeal against the approved classification does not make the assessment provisional. The relevant distinction is between duty paid before approval of the classification list and duty paid after approval by the Assistant Collector. The latter is not provisional, and the principle relating to provisional payment of duty does not apply. The plea that higher duty had been paid for part of the period was also unsupported by evidence.

Conclusion: The duty payment was not provisional, and the demand could not be invalidated on that ground.

Final Conclusion: The classification under Heading 7411.10 was sustained, the challenge to the demand failed, and the appeals were dismissed.

Ratio Decidendi: Once a classification list is approved and the classification is finalised by a competent order, it acquires finality unless there is a change in circumstances or fresh facts; pendency of an appeal by itself does not render the assessment provisional.

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