https://www.taxtmi.com/manuals?id=228 Provisional assessment allows an assessee to pay duty provisionally when value or rate cannot be determined, requiring the assessee's application, execution of a bond, and an order specifying provisional rate or value. The Assistant/Deputy Commissioner must finalise assessment within the prescribed interval, with differential duty and interest payable if final duty exceeds provisional payment and refunds with interest if final duty is lower. Show cause or demand actions are generally deferred until finalisation except where misdeclaration or suppression is proved; provisional assessment is appealable and provisional for all consequential purposes. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sat, 29 Oct 2011 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=228 Provisional assessment allows an assessee to pay duty provisionally when value or rate cannot be determined, requiring the assessee's application, execution of a bond, and an order specifying provisional rate or value. The Assistant/Deputy Commissioner must finalise assessment within the prescribed interval, with differential duty and interest payable if final duty exceeds provisional payment and refunds with interest if final duty is lower. Show cause or demand actions are generally deferred until finalisation except where misdeclaration or suppression is proved; provisional assessment is appealable and provisional for all consequential purposes. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=228