https://www.taxtmi.com/circulars?id=5726 Provisional assessment applies when an assessee cannot determine the value or correct classification of excisable goods or when the proper officer directs further inquiry; a deeming provision renders the assessment provisional from request until decision, allowing provisional returns, while final assessment remains the responsibility of the proper officer. Requests must state grounds, missing documents, period required, proposed provisional rate/value, and an undertaking to furnish information; the Assistant Commissioner may reject or direct provisional assessment and must specify grounds, provisional rate/value, bond for differential duty and required security. en-us Tue, 14 Jan 1997 00:00:00 +0530 Fri, 13 Mar 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5726 Provisional assessment applies when an assessee cannot determine the value or correct classification of excisable goods or when the proper officer directs further inquiry; a deeming provision renders the assessment provisional from request until decision, allowing provisional returns, while final assessment remains the responsibility of the proper officer. Requests must state grounds, missing documents, period required, proposed provisional rate/value, and an undertaking to furnish information; the Assistant Commissioner may reject or direct provisional assessment and must specify grounds, provisional rate/value, bond for differential duty and required security. Circulars Central Excise Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5726