https://www.taxtmi.com/caselaws?id=81136 Clearances made while a classification list remains unapproved are treated as provisional where the assessee knows the classification dispute is still pending. In that situation, Rule 173CC permits removal pending approval, and the duty paid on such clearances is treated as provisionally assessed under Rule 9B. The absence of a bond does not by itself convert the clearances into final assessments or defeat later adjustment of duty after final classification. Where the assessee has notice of the dispute and participates in the classification proceedings, differential duty may be quantified after finalisation, and objections based on absence of a show cause notice and limitation are not sustained. en-us Wed, 04 Dec 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81136 Clearances made while a classification list remains unapproved are treated as provisional where the assessee knows the classification dispute is still pending. In that situation, Rule 173CC permits removal pending approval, and the duty paid on such clearances is treated as provisionally assessed under Rule 9B. The absence of a bond does not by itself convert the clearances into final assessments or defeat later adjustment of duty after final classification. Where the assessee has notice of the dispute and participates in the classification proceedings, differential duty may be quantified after finalisation, and objections based on absence of a show cause notice and limitation are not sustained. Case-Laws Central Excise Wed, 04 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81136