https://www.taxtmi.com/caselaws?id=153922 Provisional classification and RT-12 returns may establish that clearances and duty payments were made under a provisional assessment arrangement where a classification list was approved provisionally under Rule 9B of the Central Excise Rules, 1944. On the stated facts, the assessee's correspondence also supported that position, satisfying the requirement that a provisional classification or order under Rule 9B exist before clearances and payments are treated as provisional. Once the assessments were found to be provisional, the duty demand could not be resisted on the footing that the assessment had been final. The demand was therefore held sustainable and the issue was decided against the assessee. en-us Wed, 09 Dec 2009 00:00:00 +0530 Thu, 01 Aug 2013 16:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153922 Provisional classification and RT-12 returns may establish that clearances and duty payments were made under a provisional assessment arrangement where a classification list was approved provisionally under Rule 9B of the Central Excise Rules, 1944. On the stated facts, the assessee's correspondence also supported that position, satisfying the requirement that a provisional classification or order under Rule 9B exist before clearances and payments are treated as provisional. Once the assessments were found to be provisional, the duty demand could not be resisted on the footing that the assessment had been final. The demand was therefore held sustainable and the issue was decided against the assessee. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153922