Final classification approval cannot be reopened retrospectively where no provisional assessment existed; time-barred duty demand fails.

A finally approved classification list under Rule 173B cannot be reopened retrospectively where the record does not show a valid provisional assessment under Rule 9(B). Mere execution of a bond or departmental correspondence does not convert a final assessment into a provisional one. On that basis, the Department could not alter the approved classification under Heading 3926.90 to raise duty for an earlier period, and the demand issued in 2001 for clearances from 1/3/1994 to 27/7/1996 was held beyond the normal limitation period, with no basis to invoke the extended period on the footing of provisional assessment.

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Issues: Whether the reprocessed granules were subjected to provisional assessment so as to permit reassessment and demand beyond the normal period of limitation, and whether the approved classification under Heading 3926.90 could be altered retrospectively.

Analysis: The classification list was filed and approved finally under Rule 173B without any endorsement or order treating the clearances as provisional under Rule 9(B). The record did not establish a provisional assessment for the relevant period, and the mere execution of a bond or departmental communication could not by itself convert the final assessment into a provisional one. Once the classification list stood finally approved, the Department could not reopen it retrospectively to fasten duty liability for an earlier period. Consequently, the demand raised in 2001 for the period from 1/3/1994 to 27/7/1996 was beyond the normal limitation period and the extended period could not be invoked on the footing of provisional assessment.

Conclusion: The assessment was not provisional, the approved classification could not be modified retrospectively, and the duty demand was time-barred. The appeal succeeded and the impugned order was set aside.

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