https://www.taxtmi.com/caselaws?id=96264 Aluminium doors, windows and frames made to railway specifications and used solely in railway coaches were treated as parts of railway coaches and classified under Chapter 86, not Chapters 73 or 76. On limitation, provisional assessment was held not to arise merely because clearances were pending approval; compliance with the statutory procedure, including an order under Rule 9B(4), was required, and the goods were not covered by Rule 173CC. In the absence of valid provisional assessment, the normal limitation period applied, so the demand was barred by limitation. en-us Tue, 18 Jul 2000 00:00:00 +0530 Tue, 20 Dec 2011 14:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96264 Aluminium doors, windows and frames made to railway specifications and used solely in railway coaches were treated as parts of railway coaches and classified under Chapter 86, not Chapters 73 or 76. On limitation, provisional assessment was held not to arise merely because clearances were pending approval; compliance with the statutory procedure, including an order under Rule 9B(4), was required, and the goods were not covered by Rule 173CC. In the absence of valid provisional assessment, the normal limitation period applied, so the demand was barred by limitation. Case-Laws Central Excise Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96264