https://www.taxtmi.com/caselaws?id=769683 Re-classification of Benzene and Toluene from Chapter 29 to Chapter 27 could not sustain a differential duty demand because the chemical test reports relied upon were not furnished to the assessee; communication of only their gist did not satisfy Rule 56 or natural justice, and the re-classification was set aside. Assessments for January and February 1993 also could not be treated as provisional because Rule 9B required a valid provisional assessment order and execution of a bond, neither of which was shown; mere RT-12 endorsements were insufficient. The duty demand and the finding of provisional assessment were therefore unsustainable. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769683 Re-classification of Benzene and Toluene from Chapter 29 to Chapter 27 could not sustain a differential duty demand because the chemical test reports relied upon were not furnished to the assessee; communication of only their gist did not satisfy Rule 56 or natural justice, and the re-classification was set aside. Assessments for January and February 1993 also could not be treated as provisional because Rule 9B required a valid provisional assessment order and execution of a bond, neither of which was shown; mere RT-12 endorsements were insufficient. The duty demand and the finding of provisional assessment were therefore unsustainable. Case-Laws Central Excise Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769683