https://www.taxtmi.com/caselaws?id=94125 Clearances made while classification lists remained unapproved were treated as provisional assessments, because final approval had not been granted and the goods were removed on the declared lists without the prescribed provisional procedure. On that basis, differential duty became recoverable on finalisation of assessment, so the demand was not barred by limitation. The earlier show cause notice on reclassification was held sufficient to cover recovery of the differential amount, and no fresh notice was required before enforcement of the liability. en-us Thu, 05 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94125 Clearances made while classification lists remained unapproved were treated as provisional assessments, because final approval had not been granted and the goods were removed on the declared lists without the prescribed provisional procedure. On that basis, differential duty became recoverable on finalisation of assessment, so the demand was not barred by limitation. The earlier show cause notice on reclassification was held sufficient to cover recovery of the differential amount, and no fresh notice was required before enforcement of the liability. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94125