https://www.taxtmi.com/caselaws?id=99356 A duty demand was held time-barred because the assessments were not provisional merely due to a pending classification list approval. Provisional assessment arises only when the proper officer issues a formal order under Rule 9B(4) or Rule 173F, unless the specific exception in Rule 173CC applies. As no provisional assessment order had been issued during the relevant period, and Rule 173CC was inapplicable, the plea that limitation did not run on account of provisional assessment failed. The limitation objection therefore succeeded and the duty demand was set aside. en-us Tue, 05 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99356 A duty demand was held time-barred because the assessments were not provisional merely due to a pending classification list approval. Provisional assessment arises only when the proper officer issues a formal order under Rule 9B(4) or Rule 173F, unless the specific exception in Rule 173CC applies. As no provisional assessment order had been issued during the relevant period, and Rule 173CC was inapplicable, the plea that limitation did not run on account of provisional assessment failed. The limitation objection therefore succeeded and the duty demand was set aside. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99356