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of <h1>CEGAT Kolkata Appeals Decision: Duty Demand Set Aside Due to Limitation Issue</h1> <h3>BENGAL WATERPROOF LTD. Versus COLLECTOR OF C. EX., CALCUTTA-II</h3> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, setting aside the duty demand due to a limitation issue related to pending ... Provisional assessment - Demand - Limitation The Appellate Tribunal CEGAT, Kolkata ruled that assessments pending approval of classification lists are not provisional if no order for provisional assessments was issued. The demand of duty against the appellants was set aside on the point of limitation.
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