https://www.taxtmi.com/caselaws?id=73855 On provisional central excise assessment based on chemical testing, the assessee sought re-test of samples and was bound by the re-test results once obtained. Applying the technical test parameters of flashing point, flame height, bituminous content and viscosity, the Tribunal classified some consignments under Tariff Item 8 as refined diesel oil and vapourising oil, and others under Tariff Item 9 as diesel oil not otherwise specified, thereby upholding the classification adopted below. As the assessments were provisional under bond and subject to test results, the plea that differential duty demands were time-barred under the limitation rule failed. en-us Thu, 21 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 18:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73855 On provisional central excise assessment based on chemical testing, the assessee sought re-test of samples and was bound by the re-test results once obtained. Applying the technical test parameters of flashing point, flame height, bituminous content and viscosity, the Tribunal classified some consignments under Tariff Item 8 as refined diesel oil and vapourising oil, and others under Tariff Item 9 as diesel oil not otherwise specified, thereby upholding the classification adopted below. As the assessments were provisional under bond and subject to test results, the plea that differential duty demands were time-barred under the limitation rule failed. Case-Laws Central Excise Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73855