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2011 (5) TMI 782 - AT - Central ExciseDuty demands - change of classification from sub-heading 5903.21 to sub-heading 3923.90 - prospective or retrospective – Held that:- Since the assessments for this period were provisional the duty demand on account of finalization of classification under sub-heading 3923.90 is not hit by the limitation. In view of this, we are of the view that so far as duty demand for the period from August 91 to March 93 is concerned, the same has been rightly upheld and as such there is no infirmity in the impugned order
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