Provisional assessment during classification-list pendency requires Rule 9B compliance; absent it, the demand was time-barred.

Assessments pending approval of a classification list are treated as provisional only if Rule 9B is complied with, and the Rule 173CC exception applies only to cases specifically covered by that rule. As no order for provisional assessment was issued under Rule 9B during the pendency of the classification list, and the facts did not fall within Rule 173CC, the demand for the disputed period was held time-barred. The impugned order was set aside and the appeal was allowed on limitation.

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Issues: (i) Whether the demand was barred by limitation because the assessments could not be treated as provisional in the absence of an order under Rule 9B, and whether Rule 173CC applied to the facts.

Analysis: The appeal turned on the effect of a pending classification list on the character of the assessments. The Tribunal applied the Larger Bench ruling that assessments pending approval of a classification list are to be treated as provisional only where the requirements of Rule 9B are satisfied, except in cases covered by Rule 173CC. On the facts, the appellant had filed a classification list under a lower duty heading and no order for provisional assessment under Rule 9B had been issued during the pendency of approval. The situation did not fall within the special facility contemplated by Rule 173CC.

Conclusion: The demand for the disputed period was held to be barred by limitation, and the appellant succeeded on that ground.

Final Conclusion: The impugned order was set aside and the appeal was allowed on the limitation issue.

Ratio Decidendi: Assessments can be treated as provisional during pendency of classification list approval only when the conditions of Rule 9B are complied with, and the Rule 173CC exception applies only to the situations specifically covered by it.

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