Provisional assessment and unapproved classification list made the duty demand untenable and the Revenue's appeal failed.

A demand raised in RT-12 returns for November to December 1991 was untenable because the classification list had not been approved and the assessments remained provisional. A subsequent show cause notice for approval of the classification list and finalisation of assessment confirmed that the assessment process was still open. On that basis, the appellate finding that the demand should be set aside was upheld, and the Revenue's appeal failed.

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Issues: Whether the demand raised in RT-12 returns for the period November to December 1991 was valid when the relevant classification list had not been approved and the assessments were provisional.

Analysis: The demand was raised before approval of the classification list. The assessment position was provisional, and a show cause notice for approval of the classification list and finalisation of assessment had been issued subsequently. In these circumstances, the demand was held untenable and there was no infirmity in the appellate finding that it should be set aside.

Conclusion: The demand was invalid and the Revenue's appeal failed.

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