https://www.taxtmi.com/caselaws?id=41253 Later communications could not convert an earlier unconditional approval of classification lists into a provisional assessment under Rule 9B, because the approval had been completed without reservation and the rules did not confer a power of review. The administrative demand for a bond was therefore unsustainable. On exemption, fibre and tops made from duty-paid waste remained covered by Notification No. 37/78-C.E. where MEG was used only as an assisting agent, because the notification required manufacture out of duty-paid waste and did not impose an exclusivity restriction later found in a subsequent notification. The exemption claim for the relevant period was accordingly maintained. en-us Tue, 27 Jul 1982 00:00:00 +0530 Mon, 31 May 2010 17:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41253 Later communications could not convert an earlier unconditional approval of classification lists into a provisional assessment under Rule 9B, because the approval had been completed without reservation and the rules did not confer a power of review. The administrative demand for a bond was therefore unsustainable. On exemption, fibre and tops made from duty-paid waste remained covered by Notification No. 37/78-C.E. where MEG was used only as an assisting agent, because the notification required manufacture out of duty-paid waste and did not impose an exclusivity restriction later found in a subsequent notification. The exemption claim for the relevant period was accordingly maintained. Case-Laws Central Excise Tue, 27 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41253