https://www.taxtmi.com/circulars?id=6803 Where an assessee's declared input classification differs from the correct classification, the originating Collectorate must make the assessment provisional and resolve classification by inter division and inter collectorate correspondence. Duty provisionally paid may be taken as Modvat credit and utilised for duty on the final product, subject to adjustment based on the duty finally assessed under the prescribed adjustment procedure. en-us Tue, 17 Oct 1989 00:00:00 +0530 Wed, 08 Jul 2009 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6803 Where an assessee's declared input classification differs from the correct classification, the originating Collectorate must make the assessment provisional and resolve classification by inter division and inter collectorate correspondence. Duty provisionally paid may be taken as Modvat credit and utilised for duty on the final product, subject to adjustment based on the duty finally assessed under the prescribed adjustment procedure. Circulars Central Excise Tue, 17 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6803