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of <h1>Tribunal rules in favor of appellant over premature Show Cause Notices on provisional goods classification</h1> The Tribunal held that Show Cause Notices demanding differential duty based on a finalized classification of goods were premature as the appellant's ... Change in classification of goods - unless and until the classification list is finalized, whether the Show Cause Notice can be issued to the appellant to change their classification of goods? Held that: - Admittedly, the appellants were filing classification list which were assessed provisionally, in that circumstances, the show cause notice cannot be issued to the appellant to change the classification of goods, unless and until the classification list is finalized. Therefore, the show cause notices issued to the appellant are premature unless and until their classification list is finalized. SCN bad in law - appeal allowed - decided in favor of appellant. Issues:Classification of goods under Central Excise Tariff Act, 1985 - Premature Show Cause Notices - Finalization of classification listAnalysis:The appellant appealed against impugned orders demanding differential duty due to the classification of goods. The appellant, engaged in manufacturing decorative laminated sheets, filed their classification list under sub heading 4823.90 of the Central Excise Tariff Act, 1985, which was provisionally assessed. The final classification was decided in another case, classifying the goods under sub heading 3920.31. Show Cause Notices were issued for recovery of differential duty based on this classification. The appellant argued that until their provisional classification list is finalized, the Show Cause Notices are premature. The Revenue contended that the goods were rightly classified under 3920.31. The Tribunal considered whether Show Cause Notices can be issued before finalizing the classification list. Since the appellant's list was still provisional, the Tribunal held the Notices premature and set aside the impugned proceedings, allowing the appeals with consequential relief, if any.
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