https://www.taxtmi.com/caselaws?id=82809 A classification list approved expressly as provisional under Rule 9(b) remains provisional even if no provisional bond was executed, because the bond is a procedural requirement and does not negate the provisional character of the assessment. Where the assessment is provisional, any consequential duty demand is computed from the date of finalisation, not from the original clearance period, so a limitation objection on that basis fails. The operative effect is that finalisation of the provisional assessment gives rise to the recoverable demand, and the absence of a bond does not defeat that demand. en-us Thu, 30 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82809 A classification list approved expressly as provisional under Rule 9(b) remains provisional even if no provisional bond was executed, because the bond is a procedural requirement and does not negate the provisional character of the assessment. Where the assessment is provisional, any consequential duty demand is computed from the date of finalisation, not from the original clearance period, so a limitation objection on that basis fails. The operative effect is that finalisation of the provisional assessment gives rise to the recoverable demand, and the absence of a bond does not defeat that demand. Case-Laws Central Excise Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82809