Classification of Customs duty collected against provisional assessment

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....2001/1185 Dated 3-3-2004 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Classification of Customs duty collected against pr....

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.... matter has been examined and it has been decided that deposits made by assessees in provisional assessment cases may be classified directly under final receipt head "0037-Customs". The balance lying ....