2000 (7) TMI 641

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....Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order, the authorities below have confirmed the demand of duty of Rs. 1,13,322.25. 2. Shri K.K. Banerjee, ld. Advocate appearing for the appellants submits that they filed the classification list in respect of goods manufactured by them namely, rail screw & washer, metal screw, plate....

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....onal assessment by the proper officer under the provisions of Rule 9B, the demands have been issued in the year 1993 for December 1989 to January 1992, is clearly barred by limilation. 3. Shri R.K. Roy, ld. JDR appears for the Revenue. He draws our attention to the reasoning adopted by the authorities below and submits that as the classification list was not approved and was not pending ap....

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....n list have to be treated as provisional provided orders for provisional assessments are issued for clearances under Rule 9B except in situation covered by Rule 173CC which gives facilities to the assessee to clear their excisable goods pending approval of classification or price list in certain situation. One of the situation is that where the price list declaring higher value than previously app....