https://www.taxtmi.com/caselaws?id=238691 Clearances are not treated as provisional assessment under Rule 9B unless the statutory procedure is actually followed, including an order by the proper officer, execution of bond, and maintenance of provisional records pending finalisation; pending classification proceedings and a bank guarantee do not suffice. The Board circular dated 24.9.92 on HDPE tapes, using the word "henceforth," was held to operate prospectively and could not be applied to the earlier disputed period. The classification under heading 3920.32 was therefore not available for that past period, and the original authority's view was restored. en-us Wed, 04 Sep 2013 00:00:00 +0530 Wed, 23 Apr 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238691 Clearances are not treated as provisional assessment under Rule 9B unless the statutory procedure is actually followed, including an order by the proper officer, execution of bond, and maintenance of provisional records pending finalisation; pending classification proceedings and a bank guarantee do not suffice. The Board circular dated 24.9.92 on HDPE tapes, using the word "henceforth," was held to operate prospectively and could not be applied to the earlier disputed period. The classification under heading 3920.32 was therefore not available for that past period, and the original authority's view was restored. Case-Laws Central Excise Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238691