Provisional assessment requires a formal order; pending classification approval alone does not stop limitation.

A duty demand was held time-barred because the assessments were not provisional merely due to a pending classification list approval. Provisional assessment arises only when the proper officer issues a formal order under Rule 9B(4) or Rule 173F, unless the specific exception in Rule 173CC applies. As no provisional assessment order had been issued during the relevant period, and Rule 173CC was inapplicable, the plea that limitation did not run on account of provisional assessment failed. The limitation objection therefore succeeded and the duty demand was set aside.

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Issues: Whether the duty demand for the relevant period was barred by limitation on the ground that the assessments were provisional merely because the classification list was pending approval, and whether the absence of a provisional assessment order affected the applicability of that plea.

Analysis: The pending approval of a classification list does not by itself make an assessment provisional. Provisional assessment arises only where the proper officer issues an order for provisional assessment under the relevant rules, namely Rule 9B(4) or Rule 173F, except in cases covered by Rule 173CC. As no provisional assessment order had been issued during the relevant period, the assessments could not be treated as provisional. Rule 173CC was also found inapplicable on the facts.

Conclusion: The limitation objection succeeded, and the duty demand was set aside on that ground.

Ratio Decidendi: An assessment cannot be treated as provisional merely because a classification list is awaiting approval; a formal provisional assessment order under the relevant excise rules is necessary, unless the case falls within the specific statutory exception.

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