https://www.taxtmi.com/caselaws?id=89923 Clearances made under a classification list kept provisional are treated as provisional until final approval, so limitation under Section 11A runs from the date of final adjustment after assessment. On that basis, the notice issued after finalisation of the classification was within time. Goods classified under sub-heading 7207.10 were also held outside the scope of Notification No. 1/93-C.E., so the small scale exemption was unavailable. The demand was therefore not time-barred and the exemption claim failed. en-us Tue, 17 Nov 1998 00:00:00 +0530 Fri, 30 Sep 2011 15:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89923 Clearances made under a classification list kept provisional are treated as provisional until final approval, so limitation under Section 11A runs from the date of final adjustment after assessment. On that basis, the notice issued after finalisation of the classification was within time. Goods classified under sub-heading 7207.10 were also held outside the scope of Notification No. 1/93-C.E., so the small scale exemption was unavailable. The demand was therefore not time-barred and the exemption claim failed. Case-Laws Central Excise Tue, 17 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89923