https://www.taxtmi.com/caselaws?id=372250 A finally approved classification list under Rule 173B cannot be reopened retrospectively where the record does not show a valid provisional assessment under Rule 9(B). Mere execution of a bond or departmental correspondence does not convert a final assessment into a provisional one. On that basis, the Department could not alter the approved classification under Heading 3926.90 to raise duty for an earlier period, and the demand issued in 2001 for clearances from 1/3/1994 to 27/7/1996 was held beyond the normal limitation period, with no basis to invoke the extended period on the footing of provisional assessment. en-us Wed, 11 Jul 2018 00:00:00 +0530 Thu, 20 Dec 2018 06:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372250 A finally approved classification list under Rule 173B cannot be reopened retrospectively where the record does not show a valid provisional assessment under Rule 9(B). Mere execution of a bond or departmental correspondence does not convert a final assessment into a provisional one. On that basis, the Department could not alter the approved classification under Heading 3926.90 to raise duty for an earlier period, and the demand issued in 2001 for clearances from 1/3/1994 to 27/7/1996 was held beyond the normal limitation period, with no basis to invoke the extended period on the footing of provisional assessment. Case-Laws Central Excise Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372250