https://www.taxtmi.com/caselaws?id=356306 Show cause notices seeking reclassification of goods and demand of differential duty were held premature where the classification list had only been provisionally assessed and had not yet been finally finalised. In that position, the department could not validly proceed to alter classification through notices before completion of the provisional assessment process. The notices were therefore without legal basis at that stage, and the impugned proceedings were set aside. en-us Mon, 15 Jan 2018 00:00:00 +0530 Fri, 01 Mar 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356306 Show cause notices seeking reclassification of goods and demand of differential duty were held premature where the classification list had only been provisionally assessed and had not yet been finally finalised. In that position, the department could not validly proceed to alter classification through notices before completion of the provisional assessment process. The notices were therefore without legal basis at that stage, and the impugned proceedings were set aside. Case-Laws Central Excise Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356306