https://www.taxtmi.com/caselaws?id=42664 Pending final classification, the Collector's power under Rule 9B(3) of the Central Excise Rules, 1944 extended to deciding whether surety, security or other approved conditions should be insisted upon for provisional clearance of goods. That requirement could not be imposed later in a way that effectively blocked clearance by demanding a bank guarantee the assessee could not obtain. Interim protection was therefore warranted until classification was finalised by a speaking order, and the assessee was entitled to clear the goods on furnishing a B-13 bond without surety, security or bank guarantee. en-us Thu, 07 Dec 1989 00:00:00 +0530 Sat, 12 Jun 2010 15:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42664 Pending final classification, the Collector's power under Rule 9B(3) of the Central Excise Rules, 1944 extended to deciding whether surety, security or other approved conditions should be insisted upon for provisional clearance of goods. That requirement could not be imposed later in a way that effectively blocked clearance by demanding a bank guarantee the assessee could not obtain. Interim protection was therefore warranted until classification was finalised by a speaking order, and the assessee was entitled to clear the goods on furnishing a B-13 bond without surety, security or bank guarantee. Case-Laws Central Excise Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42664